Hierarchical system of principles and requirements for the controlling system organization in an enterprise
The purpose of this article is to analyze the totality of the principles for the building a modern controlling system in an industrial enterprise. The methodological basis for the study of this problem is the system approach, which allowed to analyze the principles of controlling formation considering their interconnection in the hierarchical system. The conducted analysis has justified that at the present stage the functional approach to the formation of the principles of controlling is prevailing. At the same time, there is no structuring of an array of these principles different in nature and content. In this article structuring of the principles of building a controlling system at an enterprise as a hierarchical system, including methodological, functional, structural, organizational and instrumental-methodological levels is considered. Methodological level of the principles of organization of the controlling system is presented by the general methodological principles of building organizational systems When determining the principles of controlling organization, the integration-modular message to the formation of this system, functionally oriented to coordinating decisions in the enterprise management is the shaping factor. Basic requirements for the organization of the controlling system are formulated on the basis of the analysis of the principles, taking into account the levels of the principal set. The results of research principles can become a theoretical basis for the formation of an effective controlling system in an enterprise, which ensures high quality of management decisions.