The economic essence of controlling
Authors: SYSOIEV Andrii 
Published: March 2021

Introduction. Controlling as a separated subject of research has emerged relatively recently. That’s why the single definition of this category haven’t been appeared yet. Different authors formulate their vision of its meaningful content and identify different intrinsic characteristics. However, very often the definition of the essence of “controlling” some scientists completely exclude the essential characteristics of this concept of other scientists. Contradictions in the meaningful content of this concept cause difficulties and misunderstandings in the process of its practical use. Therefore, on the basis of a critical analysis of the approaches of domestic, foreign scientists, and added new essential characteristics, we formulate the definition of “controlling”. The purpose of the paper is the investigation the essence of the “controlling” concept according to identified it’s essential characteristics. Results. Controlling is a system that is subject to the overall system of enterprise management — that is, it is a subsystem. Therefore, taking into account the purpose of controlling, we fully agree with Tarasyuk M.V., Kutsik P.O. and Morgun G.V. that controlling is a subsystem of a common management system. One of the principles of the enterprise strategy development is to ensure self-regulation of the enterprise activity. “Controlling” should direct the management of the company to achieve the strategy and it is not a mechanism of this self-regulation. According to scientists, controlling directly includes such management functions as planning, control, organization and coordination. Achievement of the set goals is impossible without properly formed system of the enterprise employees motivation. This function should activate the economic motivation to achieve the goals. Controlling can contain and combine elements of strategic, financial, marketing, etc. varieties of management. Also, it integrates informational and analytical support of the enterprise. Controlling establishes management accounting as part of information and analytical support. Controlling, as an element of enterprise, unit and people management, must take into account the psychological characteristics of these people in order to make the process of achieving the goals comfortable, understandable and as natural as possible. It is identificated the essential characteristics of the “Controlling”: a subsystem of a general management system; directs it (the management system) to achieve the goals of the enterprise; synthesis of all functions and types of management; support communication of all divisions, spheres and directions of the enterprise activity; takes into account the psychological aspects of behavior of people with economic consequences; formate the appropriate information and analytical support for decision-makers Conclusions. We can formulate the definition of “Controlling” according to it’s essential characteristics: a subsystem of a general management system that takes into account the psychological aspects of behavior of people with economic consequences; directs it (the management system) to achieve the goals of the enterprise through the formation of appropriate information and analytical support for decision-makers; communication of all divisions, spheres and directions of the enterprise activity; synthesis of all functions and types of management.