Implementation of control for coordination of the enterprise management system in crisis conditions
Authors: Tyurina Nila , Nazarchuk Tatiana , Hurnytskyi Oleksii 
Published: June 2023

At the moment, the conditions in which the subjects of the economy find themselves due to the war in Ukraine are characterized by a high degree of uncertainty. For this reason, the question of improving the efficiency of the enterprise management system in crisis conditions is becoming more and more important and relevant. One of the important factors of positive influence on management efficiency is controlling, which can be considered as the sphere of combination and interaction of such important economic components such as management, analysis, accounting and planning. The low level of use of controlling at domestic enterprises is explained by insufficient development of the theoretical basis, lack of practical experience, and the fact that analytical work has not yet become a priority component of managers' functional duties. However, the use of controlling in the management system of foreign companies made it possible to increase the level of coordination of all management processes, the quality and level of validity of management decisions, which increased the overall efficiency of management. In times of crisis, the requirements for management increase, because the number of factors of negative influence of both the external and internal environments increases. The time it takes for the management system to react to such a flow sharply decreases, risks increase. In addition, a characteristic feature of the crisis is the limitation of financial resources, which requires strengthening the level of validity of decisions regarding the expediency of their use. In general, there is an urgent need for high-quality analytical work, the preparation of a reliable information base for the formation of justified management decisions regarding the exit of business entities from the crisis. The paper considers the essential characteristics of controlling, defined by various authors. We made our own conclusions about the meaning of the definition of "controlling". Controlling is defined as a system of forming goals and tools for their achievement. The transformation of the essence of controlling is analyzed and new problems to be solved in modern conditions are outlined. The structural components of the controlling process and their purpose are defined. Types and tools of controlling are considered. The role and tasks of controlling in the coordination of the enterprise management system are determined. The structural scheme for coordinating the enterprise management system in crisis conditions with the help of controlling was formed. The features of the use of current and strategic controlling tools in the management of enterprises in crisis conditions are determined. The possibilities of controlling financial activity and its role in the anti-crisis management system of enterprises are considered in detail. Conclusions about the importance of controlling in the enterprise management system were made for achieving the planned goals of exiting the crisis.
Keywords: controlling, coordination, controlling tools, anti-crisis management.