Mechanism for formation and development of a management control system at enterprises of the area of services

It is determined that management control, as one of the functions and components of the management system, is focused mainly on providing the main indicators of the efficiency of functioning of the enterprise and stable position in the market. It is proved that in modern conditions the management control at the enterprises acquires the character of a basis present at all levels of management. The concept of control is considered in a narrow sense, as one of the stages of the management process, or as one of its functions, and more broadly, as a system that enters into the enterprise management system, consisting of a number of elements, which determines the need to consider the mechanism of management control at enterprises, the process of its formation and development.