CONTROLLING AS A BASIS FOR EFFECTIVE MANAGEMENT IN ENTERPRISES OF THE AGRO-INDUSTRIAL COMPLEX

The agro-industrial complex is the leading sector of the country's economy, which forms its agri-food market, as well as its food and economic security. Enterprises of the agro-industrial complex are currently facing certain difficulties, which are caused by the imposed sanctions and problems of import substitution. The agro-industrial complex, like any other complex multi-level system, needs effective management. It can function and develop successfully only if its management makes timely and reasonable strategic and operational decisions and coordinates the activities of all structural divisions in order to achieve common goals. The difficulties mentioned above have shaped the need to develop new approaches for more efficient management of agricultural enterprises. One of the ways to improve management in agribusiness enterprises is to build a controlling system. Controlling integrates accounting, control, planning, and analysis into a single, self-managed system. The article features the concept and essence of controlling, which is the basis for the effective management of any agricultural enterprise. One of the main reasons for the introduction of controlling in the enterprises of the agro-industrial complex is the need for a system integration of various aspects of business process management in the organizational structure of the enterprise, as controlling provides a methodological and instrumental base to support the main management functions: planning, control, regulation, accounting, and analysis. The organization, production, and development of timely high-quality controlling not only determines the efficiency of the agro-industrial complex enterprise management, but also ensures the processes of making sound management decisions that are aimed at stabilizing the financial situation, smoothing the risks of bankruptcy, as well as the preservation of assets, intellectual property, and innovation.