ВЗАЄМОЗВ'ЯЗОК АНТИКРИЗОВОГО МЕНЕДЖМЕНТУ ТА КОНТРОЛІНГУ В СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

Abstract

The article discusses the concepts of "anti-crisis management" (as a process of getting an enterprise out of a difficult situation) and "controlling" (as a management concept that synthesizes management accounting, planning, control and analytical work of managers), the importance of which is due to modern turbulence and unpredictability of economic processes that have a significant impact on the activities of enterprises, regardless of the industry and scale of activity. The essence of these economic terms is considered, their key features are highlighted, as well as the specifics of their application in the activities of the enterprise. As part of the study, the article establishes a close relationship between "crisis management" and "controlling", as one of the most effective tools for crisis management. The objectives of the application of anti-crisis management are identified (identification of risks (capable of causing a crisis); development of an effective system for their identification and continuous monitoring; building the potential for stability and stability to destabilize influences; development and further implementation of a risk prevention policy and overcoming discrepancies; development and further implementation of anti-crisis programs) and controlling (orientation of the enterprise management process towards achieving the entire range of goals). The key functions of controlling are characterized, such as: formation of information channels and information support of the enterprise; coordination of plans and activities; strategic and operational planning; control, revision and internal audit; methodological support and internal consulting. The features of strategic and operational controlling are described, the importance of providing a high-quality controlling system for making well-considered and effective management decisions in an unstable modern economic and market environment of business entities is explained. The necessity of introducing a controlling system at Ukrainian enterprises of various forms of ownership and scale of activity is substantiated in order to ensure progressive and intensive growth, achieve development goals and obtain the desired, sufficient profit.