Risks of managerial control at service enterprises

With the increase in the number of enterprises in the non-governmental sector of the economy, a characteristic feature of which is the expansion of the boundaries of financial independence and their simultaneous and full responsibility for the results of economic activity, special importance is given to the methods of managerial control in the organization. Competitiveness and financial performance of an enterprise depend on the effective managerial control. At present, when one economic crisis replaces another, questions of the correctness of managerial decisions and the formation of financial indicators of an economic entity are aggravated. To analyze the essence of managerial control along with the search for information on managerial control at service enterprises, the authors used the method of analysis of scientific and educational literature of Russian and foreign authors who consider managerial control from the point of view of systematic and process approaches, as well as methods of systematization and processing of the obtained information. The result of the study is the conclusion that the incompetence in making managerial decisions in times of crisis in various sectors of the economy leads to the difficult financial situation of the organization, especially for service enterprises, the activity of which directly depends on the state of the basic sectors of the economy, as well as incomes of the population. It is proposed to take into account the industry-specific features of the service sector for the competent and efficient management of the enterprise, aimed at achieving high financial results, given that any form of control poses risks that can be represented in three components, containing: inter-company risk, risk during control and risk of not detecting distortion. Each component of the risk has its own significance, while particular attention as part of the overall control risk should be paid to such a component as the risk of not detecting distortions