Strategic and operational controlling in the competitiveness management system

Effective management of an enterprise and its business processes involves setting strategic goals and planning activities for the implementation of these goals. Controlling contains a system of tasks for planning, regulation and supervision. Thus, the most important feature of controlling is the possibility of combining managerial, organizational, planning, accounting and control activities, as well as information support into one whole. With the modern approach to controlling, it can be interpreted as information support focused on the results of enterprise management. The objectives of controlling are to orient management towards decision-making and necessary actions by preparing and providing the necessary management information. The controlling system is an important tool for effective management of an enterprise and its business processes. It allows not only to react promptly to the negative phenomena of the external environment, but also to effectively use the emerging positive opportunities of both the external and internal environment of the enterprise to ensure stable development. The introduction and application of a controlling system on an ongoing basis allows you to support and regulate processes aimed at achieving the goals of the enterprise.