Issue: №10/3, 2019
Introduction. Scientists have already begun to apply it actively in various directions and spheres of activity of the enterprise. There is a need not only to identify its contents, but also to structure its varieties according to different classification characteristics. This will deepen the understanding of its essence for further correct use and avoid terminological confusion. The purpose is to identify varieties of controlling with the help of its classification. Results. Most scientists do not focus on and do not identify the key criterion by which controlling is divided into strategic and operational. These types of controlling belong to different management horizons. Since the management horizon can be divided into strategic, tactical and operational management horizons, we propose to distinguish similar types of controlling. By scope of coverage we offer allocation controlling of market, of holding (group of companies), of enterprise, of enterprise division. Internal and external controlling do take place in reality. Such separation should be made by source of origin of controlling in relation to the enterprise. In addition, it is proposed to highlight the combined type of controlling. Classification of controlling can be made by the level of centralization of management: centralized and decentralized. According to functional divisions of business, we propose to distinguish such types of controlling as controlling of sales, of marketing, of personnel, of logistics, of production, of procurement, of security, of financial management, of investment activity, of business development (innovation), of risk management. By type of assets and liabilities, we can identify the control of intangible assets, fixed assets, financial investments, inventories, accounts receivable, cash assets, bank loans, target financing, deferred tax liabilities, accounts payable for goods, works and services, accounts payable by the calculations. That is, in content, we are talking about controlling in the context of articles of the balance sheet of the enterprise. By revenues and expenditures can be allocated controlling income from the sale of products (goods, works, services), the cost of sales (goods, works, services), other operating income, administrative expenses, sales costs, other operating expenses, income from participation in capital , financial expenses, equity losses. The coefficients of the financial statements distinguish controlling for efficiency, solvency, business activity and financial stability. In the context of the scenarios, you can distinguish controlling goals by pessimistic scenarios, optimistic scenarios and weighted scenarios Conclusion. The proposed classification of controlling the operating activities of the enterprise much deeper reveals its additional characteristics and the areas in which analytical and management actions of controlling can be carried out, revealing its content. Contributes to the avoidance of terminological errors and further misunderstandings in the process of applying varieties of controlling. References 1. Vuitsiv M.M. Modernization of the controlling system at the enterprise. Investment: practice and experience. 2012. № 16. pp. 50-53. [in Ukrainian] 2. Baiura D.O. Controlling in Corporate Governance. Investment: practice and experience. 2014. № 24. pp. 6-8. [in Ukrainian] 3. Kazakova N.A., Khlevnaya E.A., Tsvetkova L.K. Operational and strategic controlling in holding companies. Financial University Gazette. 2016. № 1. pp. 47-56. [in Russian] 4. Morhun H.V. Strategic controlling of export-import activity of the enterprise: author's abstract. diss. … сand. eсon. sciences: 08.08.04 / Kharkiv. nat. econom. after S. Kuznets. Kharkiv. 2016. 21 p. [in Ukrainian] 5. Mlynko I.B. Controlling marketing activity in instrument-making enterprises: abstract of dissertation. сand. eсon. sciences: 08.00.04 / Interreg. academy. management staff. Kiev. 2014. P. 22.[in Ukrainian] 6. Tarasiuk M.V. Controlling in the management of a trading company: author. diss. ... doc. eсon. sciences: 08.00.04 / Kyiv Nat. Trade Economist Univ. Kiev. 2014. P. 40.[in Ukrainian] 7. Poltinina O.P. Conceptual bases of use of controlling in management of financial security of the enterprise. Current problems of the economy. 2011. No. 7 (121). pp. 139-146.[in Ukrainian] 8. Stefanenko M.M. Application of the methodological toolkit of controlling in the financial management of domestic enterprises. Finance of Ukraine. 2007. № 5. pp. 144-151.[in Ukrainian] 9. Valuiev B., Valuiev Y. Controlling: Some Controversial Concepts. Economist. 2009. № 7. pp. 56-60.[in Russian] 10. Gamzatov T., Gamzav A. Formation of situational controling in a construction enterprise. Resources. Information. Supply. Competition. 2011. № 1. pp. 293-298.[in Russian] 11. Zolotarova O.V., Chichkan O.I. Organizational modernization of the financial controling system at the enterprise. Economy and the state. 2015. № 1. pp. 42-44.[in Ukrainian].
Keywords : controlling, control,classification of controlling, operational activity controlling