Author(s): Patimat S. Bataeva,Hussein G. Chaplaev and Ahmed M. Gachaev
Aim of the study: Information and evidence about the origin and application of controlling in practice has a long history, during which both the types and forms and methods of this type of economic activity have changed. At the initial stage of its development, controlling activity was considered, first of all, a separate, specifically defined type of management tool, the task of which was to carry out analytical assessments of completed processes. With the growing role of long-term planning and, especially, forecasting, and, accordingly, the need to expand the field for information support of long-term management decisions, this tool is gradually becoming a means of overcoming the information deficit not only of an operational but also of a predictive nature. Methodology: The very first main functions of controlling consisted in in-depth content of calculation construction and its analysis, and therefore its types, forms and methods were aimed at providing these functions. Rapid and dynamic changes in the environment and the need for more extensive information with its projections on expectations, which led to a shift and orientation of controlling to strategy, greater subordination to the goals of the enterprise. As for practice, it can be noted that the function of controlling activities in domestic enterprises is mainly associated with income, expenses and financial results in the future. In accordance with this, the most common methods of controlling activities are those that detail the composition and structure of expenses and revenues for individual objects, and establish the profitability of certain types of activities. Conclusion: In General, the types, forms and methods of controlling activities at various enterprises and in the context of specific economic conditions of their operation are considered differently. In many cases, the position is held that currently controlling can be defined as a system for managing the process of achieving final goals, mainly classifying it as a system for managing the financial result (profit) of an enterprise. At the same time, controlling methods find their expression in the totality of specific tools involved, which makes it possible to practically implement the goal of controlling in enterprises of a particular industry.