CONTROLLING AS A NEW PHYLOSOPHY OF INDUSTRIAL ENTERPRISE MANAGEMENT
Current economic situation calls for dramatic changes in strategic and operative management at industrial enterprises. As both internal and external business environments are undergoing rapid transformations the demand for modern and upgraded accounting, analysis, control, planning and forecasting is extremely high. Much thought is to be given to the idea that foreign and Russian experts don’t show solid opinions viewing the concept of controlling as well as its functions, objectives and instruments. Moreover, there is no holistic understanding of controlling as social and economic substance integrated into industrial management. Contemporary approaches to controlling prove to be fragmentary and one dimensional restraining its coherence. Within the framework of this article the author traces and classifies the range of controlling concepts and highlights its significance in present management. Based on an extended novel philosophy controlling is viewed as complex multifunctional technique of current and future organizational management performing the commenting function of financial, economic and organizational character on the basis of reflexive impact in order to take managerial decisions embracing the object and subject of management and employing specially designed and informatively supported methods of accounting, regulating, analysis, planning and control.