The role of controlling while implementing the development strategy of the enterprises under the conditions of automation

Strategic and Enterprise Planning

The article considers the main issues of the development of controlling in the current context. It is proved that the principal of the controlling system based on the information about company's activities and the status of the market environment. A regular and timely collection of this information, its analysis and planning is of primary concern. A special attention is paid to the strategic controlling and various points of view on this issue. The article focuses considerable attention on the information prepared for the management, significant indicators of the financial plan (budget) and the development of measures to implement goals. Implementing organizational and computer technology in the accounting process of controlling turns it into a close organizational and economic accounting tool. The variety of different approaches and interpretations of controlling shows the complexity of developing a unified methodological approach to the study of controlling. Taking into account the complexity of controlling and its effective influence on the management of the enterprise, the article provides the author's interpretation of controlling. A conducted study of controlling, widely used in foreign and domestic economic literature, with regard to industrial enterprises has revealed that modern controlling is an essential element of modern management. The article discusses various approaches to implement the software controlling the complex system and application software, ensuring the implementation of the broad range of work on the automation of accounting events. An integrated operation of all computer devices and their interaction with the controller provide a software workstation controller, which is divided into general and functional. The article underlines their similarities and differences. Thus, the development and implementation of theoretical principals and practical guidance for modelling accounting events in the controlling system of the enterprise that provide successful functioning in the long term is the most important task in modern management.