QUALITY FACTORS OF BUSINESS ENTERPRISES WAGON-REPAIR FACILITIES OF RAILWAY TRANSPORT ON THE CONTROLLING BASE
Sustainable development of the company wagon-repair facilities of railway transport in the conditions of the market determines the objectives of the enterprise and the mechanism of its management taking into account the production and sales of competitive products. Key priorities for the competitiveness of businesses are lowering production costs and improving product quality. In developing a mechanism of sustainable development maintenance companies to the number of priorities appropriate to classify financial instruments, and among them controlling. It is proved that the appearance of controlling in the management concept due to the complexity and instability of economic activity of enterprises. The purpose of the article consists in the positioning of controlling in the Toolkit of coordination of activity of enterprises with a view to ensuring their sustainable development. It is shown that its purpose consists of providing and coordinating information resources planning processes, regulation and control of the enterprise. In the framework of the concept of controlling information flow management also substantiated the impact of important components of the resource potential (and current assets) repair business on the quality of his business. Justified the difference of the management accounting system, which is designed for fixation of information, from controlling which represents a concept of the office for the coordination of the management system, including accounting system. The methodology of the balanced scorecard within the framework of controlling for the selection of the plurality of business processes is the most promising subject to maximize financial results and customer demand. In accordance with the company's management forms the chain of creation of consumer value, consisting of operations that contribute to the competitiveness of the enterprise.