THE ROLE OF THE IMPLEMENTATION OF THE CONTROLLING SYSTEM IN THE MANAGEMENT OF THE POTENTIAL OF THE COMPETITIVENESS OF THE ENTERPRISE

The article analyzes the role of introducing controlling in the management of the competitiveness potential of an enterprise in the internal and external markets. The main definitions of the term «controlling» are formulated. The main stages of controlling and its methodological support are determined. Controlling allows an enterprise to adapt to a constantly changing external environment and successfully survive in a competitive environment. The essence of controlling and its place in the enterprise management system can be considered from four approaches: functional, situational, process and systemic. At the same time, two types of controlling are distinguished, namely, operational and strategic, which form an integral controlling system that allows an enterprise to achieve its goals and results. The main purpose of strategic controlling as a management tool is to form the necessary information support and analytical base for the formation of a set of indicators (indicators) which will attest to the need for transformational changes, and about their effectiveness in the long term. With the help of the tools of operational controlling, a mechanism is formed that makes it possible to timely establish deviations from the planned path and correct the direction of development. The components of the controlling process can vary depending on the specifics of the activity and the goals of the company. The development of integration and globalization processes stimulates the development of enterprise transformation at certain stages of its life cycle. To correctly identify the transformation point, that is, to determine the set of control parameters that indicate the need for transformation, it is necessary to use the strategic controlling toolkit, which is designed to increase the competitiveness of the enterprise in the general business environment. Taking into account these development trends, strategic and tactical transformations as a tool for ensuring competitiveness and constant development in a dynamic external environment are a prerequisite for the development of a company.