STRATEGIC BUSINESS MANAGEMENT ON THE BASIS OF CONTROLLING

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Abstract

The article considers the issues of modern methods of management at the Russian enterprises. It is proved that the mechanisms of enterprise management exert a direct impact on the results of its functioning. The author focuses on one of such mechanisms – a controlling method – and closely examines it. Considerable attention is paid to determining its purposes and tasks, stages of controlling department formation and identifying its main functions. The author comes to the conclusion that if controlling as a decision analysis is primarily the man­ ager’s task, controlling as management support is, first of all, the task of the controller.