Author(s): Evgenij Moskvitin,Valentyn Vlasenko,Oksana Shved,Victoria Ryzhova and Olga Goncharenco
The article conceptually defines the need to use controlling to ensure the quality and internal coordination of entrepreneurship activity. A definition of controlling as a modern concept of providing effective support for entrepreneurship activity, as well as recommendations that would improve the controlling system in entrepreneurship have been proposed. It has been proved that the controlling system should be adapted to specific factors, in particular: the business environment and the internal environment (production program, product manufacturing technology, business size, leadership style, etc.). In order to achieve the set goals, it is proposed to single out strategic and operational controlling. Strategic controlling fulfills the function of implementing entrepreneurship plans and goals. Therewith, the main task is to coordinate strategic planning and control, as well as to provide information that is important for strategic decision making. Operating controlling contributes to current planning, with the main focus on short-term market trends, information on which is expressed in the form of income and expenses. The attention of operational controlling is focused on the internal environment of the subject entrepreneurship activity and is focused on its current commercial activity. It is proved that the main purpose of controlling is related to the entrepreneur's orientation toward achieving the goals set. It is a complex system, the economic essence of which lies in the dynamic process of transforming and integrating existing tools into a single system for obtaining, processing information to make management decisions based on it, aimed at achieving all the tasks that are formed by the entrepreneur itself.