The theoretical investigation of essence the concept of "controlling" in the context of implementation the controlling system in enterprises

The analysis of the existing definitions of "controlling" conception is given in this article. On the grounds of the analysis the key components of this concept were identify. These main components are: the technology of system management, the system of management support and the management concepts. The basic concepts of controlling include the control, the management accounting, and the information support system. The definition of controlling is worked out in the context of the implementation the controlling system in the enterprises. The article also describes the history of the controlling use in our country. The historical stages of development of controlling, during which the priorities and its orientation changed, were also observed. The necessity of introducing a system of controlling at the enterprises in the conditions of uncertainty and risk environment is substantiated. Confirmation of the economic foundation for the introduction of the controlling system in enterprises is given. It was shown that controlling ensures the effective functioning of all enterprise services and contributes the establishment and maintenance of a high level of its competitiveness. Achieving of social and commercial objectives of the enterprise is impossible without effective coordination of all the services that can only be realized through the introduction of controlling systems.