Abstract
Increasing the competitiveness of manufacturers of industrial products based on controlling is an important strategic task for many companies. Controlling is a management system that allows you to collect, analyze and use information about financial, operational and other performance indicators of an enterprise. One of the main reasons for introducing controlling is the need to make smart decisions based on reliable and up-to-date information. Controlling allows you to get a complete picture of the current state of the enterprise, identify potential problems and opportunities, and also predict future development. The use of controlling leads to optimization of production processes and increased efficiency in the use of resources. By analyzing production data, companies can identify bottlenecks in the production chain and take action to eliminate them.
 This allows you to increase productivity and product quality, as well as reduce costs. The article shows that the introduction of controlling is an important step to increase the competitiveness of manufacturers of industrial products. An algorithm for decision-making within the framework of controlling accounts receivable is presented, with signal points being formed. This allows companies to make informed decisions based on reliable information and optimize production and management processes.
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