
Volha Balabanovich, associate professor, Chair of economics and management, Belarusian State University of Economics, Candidate of Economic Sciences, associate professor.
Summary.
The article examines the set of organizational and economic conditions for the formation of controlling at enterprises in the Republic of Belarus, gives recommendations for it. The concept of this integral tool is formulated within the framework of the global trend in the development of digital economy. The optimal controlling mechanism and its place in the management system are described, which allows to quickly use economic information in order to comprehensively monitor the functioning of enterprise units and make future management decisions.
Key words: management, controlling, enterprise decision, monitoring, information.
References.
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2. Kontrolling v biznese: metodologicheskie i prakticheskie osnovy postroeniya kontrollinga v organizatsiyakh / A.M. Karminskiy [et al.]. 2nd ed. – M., 2002. In Russian
3. Hahn, D., Hungenberg, H. PiK: planirovanie i kontrol': stoimostno-orientirovannye kontseptsii kontrollinga / D. Hahn, H. Hungenberg; ed. by. L.G. Golovach, M.L. Lukashevich. – M., 2005. In Russian
4. Das Controllingkonzept: der Weg zu einem wirkungsvollen Controllingsystem / Horvath a. Partner. Orig. Ausg. – M?nchen, Beck, 2000.
5. Horv?th, P. Controlling / P. Horv?th., uberarb. Aufl. XVIII. – M?nchen, 2002.
6. Kaplan, R.S. Balanced Scorecard: Strategien erfolgreich umsetzen / R.S. Kaplan, D.P. Norton. – Stuttgart, 1997.
7. Kupper, H.-U. Controlling: Konzeption, Aufgaben und Instrumente / H.-U. Kupper. –Stuttgart, 2001.
