Controlling in the System of Anti-Crisis Management

It is noted that the economy, as well as each of its subjects, is developing cyclically, changing one stage by another. The cyclic nature of economic development has led to the formation of such scientific direction as “controlling”, designed to ensure the sustainable functioning of enterprises in the deployment of crisis processes. The aim of the study is to develop theoretical foundations and practical recommendations on the specifics of using controlling in the system of anti-crisis management of the enterprise. The methodological basis of the study are the scientific works of classics of economic science, publications of leading scientists and experts exploring controlling as a means of diagnosing market opportunities and positions of the enterprise, the problems of crisis management of the enterprise. It was determined that the practice of application of controlling shows that without tools in this period of economic deve- lopment it is impossible to compete with those enterprises that successfully apply it. The controlling services provide the system gathering, processing and analysis of the information by all enterprise divisions, determine the conformity of the adopted development strategy, prepare the constructive suggestions for the management and administration concerning the effective solution of the problems, which arise in the terms set by the program. It has been substantiated that in the process of formation of the information-analytical platform of controlling, not only the information itself, necessary for making behavioral decisions, but also the effective organization of its movement is of fundamental importance. Information controlling system supports the development of basic plans of the company. It is proved that in a changing environment in the process of crisis management the use of controlling by the enterprise will significantly improve the reliability of management information used to make strategic decisions, and reduce operational risks and the likelihood of technical errors in processing data on the activities of various departments of the enterprise. The tasks of controlling include development of information system structure, standardization of information channels and carriers, choice of information processing methods. When the economic situation in an enterprise worsens, manifested in a decline in liquidity and profitability, more services are expected from the controlling services to coordinate plans, analyze the causes of their deviation from the fact, as well as recommendations for survival in the short term.