DISCUSSION QUESTIONS ABOUT THE ESSENCE, ROLE AND EFFECTIVENESS OF CONTROLLING: THEORETICAL AND PRACTICAL ASPECTS

Abstract

The relevance of the research lies in the coverage of debatable issues regarding the definition of the «controlling» paradigm, its role and economic efficiency, comparing the definitions of practitioners with work experience and theoreticians. The purpose of the article was to analyze and compare the theoretical and practical vision of the essence, role and effectiveness of controlling, which will allow to determine the points of intersection to establish a connection between theoretical assets and practical needs of modern business. To achieve the goal, the research used general scientific and special methods: monographic, analysis and synthesis, the method of expert evaluations, graphical and tabular methods were used to illustrate the research results. It is proven that the essence of controlling is interpreted somewhat simplified by specialists at the enterprise, in particular as a tool, mechanism or function in terms of organization management, accounting and control. Scientists are more carefully approaching the conceptual definition of the content of controlling, which indicates the absence of a connection between theoretical assets and the awareness of practitioners regarding the systematicity of the implementation of controlling in business. The author summarizes the opinion that in the modern world of informatization and digitization, information is constantly updated and expanded. Therefore, every university graduate on the way to forming his professional competences must constantly enrich the acquired knowledge and skills, improve his qualifications, and develop the abilities necessary for the profession. That is why the education of the company's experienced specialists should be throughout the entire working period, and we consider the relationship with the theoretical scientific world to be necessary. When establishing feedback with the scientific world, practitioners will be able to convey their opinion to theorists, what they are wrong about, or vice versa, what further research is relevant for practical application in business. In the future, it is relevant to study the processes of organization of controlling at enterprises, taking into account its goals, objects, production and result.