ANALYSIS OF THE USE OF CONTROL INSTRUMENTS IN THE MANAGEMENT SYSTEM OF AGRICULTURAL PRODUCTION ENTERPRISES

Abstract

Management of the enterprise in modern conditions requires a comprehensive solution to many problems caused by both external and internal factors. The effectiveness of the enterprise management system is the ability to anticipate the economic and commercial situation, prevent the negative impact of internal and external factors, take measures to minimize costs, ensure the achievement of goals and above all get a positive financial result - the desired profit. These circumstances require the formation of new approaches to management and tools for their application. Controlling is such a tool today. The ability to make timely, sound, and rational strategic and operational decisions, coordination of the functioning of structural units of the enterprise is the basis for the introduction of controlling tools in enterprises. To realize such opportunities, it is necessary to ensure the regular receipt of accurate and reliable information about the processes taking place in enterprises, about deviations from the planned indicators provided by the controlling system and its tools. These methods of controlling can be said to be used in practice in the work of the enterprise - at the intuitive level. and for the company the consequences of the decisions made will become even clearer. It is determined that the tools also depend on the period of activity of the enterprise - operational or strategic. As a result of the study, a classification of controlling tools was proposed. The basis for the practical use of the controlling system is its understanding as a process of rational management using specific ways to influence the activities of enterprises, to identify the most promising areas of development. Keywords: controlling, tools, operational controlling, strategic controlling.