CONTROLLING AS A TOOL TO ENSURE THE ECONOMIC SECURITY OF AN ORGANIZATION

Abstract

Introduction. In modern conditions, economic entities are creating and implementing effective mechanisms for carrying out their activities in a competitive market. Particularly acute issues are ensuring the competitiveness of products, the business image of the organization, adjusting plans with minimal losses of any resources. Objectives. Comprehensive study of the essence of controlling as a tool for ensuring the economic security of an organization. Development of an approach for determining its main tasks and functions based on a risk-based approach, as well as the development of provisions for the organizational and methodological support of control-ling in the system of economic entity functioning in the face of increasing destructive influence of external threats. Methods. The theoretical basis was such general scientific methods of cog-nition as analysis, synthesis, a systematic approach to the processes and phenomena studied in the article, detailing. To interpret the results obtained during the study, a logical approach, comparison, summaries, groupings and other methods were used. Results. The systematization of existing approaches to the disclosure of the essence of controlling was carried out, a descrip-tion of the object of study based on an integrated approach was given, which made it possible to determine its main tasks, functions, and impact on the system of ensuring economic security that has developed in the organization. An algorithm for the interaction of controlling with oth-er tools for ensuring the economic security of the organization was presented, which made it possible to determine its place in the management system of an economic entity. Conclusions. The concept of using controlling as a tool to ensure the economic security of an organization involves a close relationship between the structural elements of the organization, focusing on the main aspects of its functioning, namely the planning and budgeting system, the strategic management system, management accounting with a detailed analysis of cost factors, infor-mation flows, monitoring and analysis of the results of financial and economic activities of an economic entity. A feature of the proposed model for the implementation of controlling func-tions is to ensure the solution of individual tasks of controlling by each block of the scheme, which will allow rationally distributing functional powers between departments to achieve the greatest efficiency.