The article deals with the theoretical aspects of controlling in the enterprise management system. The paper proves the need to use the concept of controlling as an effective tool for enterprise management. The main reasons for the need to use controlling in enterprises are outlined.

Recently, large enterprises have shown considerable interest in controlling as one of the systems of successful enterprise management. Studies at enterprises have shown that the use of controlling technology in the management process has increased the efficiency of management.

Today, controlling is an effective management tool in enterprises. Based on the collected and analyzed available information, controlling allows to predict the future state. Controlling is becoming more and more important and necessary every day, because it allows you to adjust the plans and goals of the company to changing environmental conditions based on such predictions.

Controlling allows you to constantly monitor the achievement of both strategic and operational goals of the enterprise.

The scope of this concept is both the external and internal environment of the organization, and its main objectives include ensuring the stability of the enterprise, anti-crisis measures and prevention of bankruptcy.

The main reasons for the need to use controlling in enterprises are outlined. The main functions and subsystems of controlling at the enterprise are defined. Controlling provides a methodological and instrumental framework to support the basic functions of management: planning, control, accounting and analysis, as well as assessment of the situation for management decisions.

Controlling is designed to help the company effectively use the existing potential and create new conditions for successful operations in the future. Controlling in the strategic sphere acts as an "internal consultant" to senior management and owners of the business entity in setting strategic goals and objectives and their achievement.

It is proved that the controlling system forms a system of effective enterprise management and provides coordination of the management system as a whole, which in turn reduces the time spent on management decisions.

controlling, management, enterprise.