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THE ROLE OF CONTROLLING IN THE MANAGEMENT PROCESS OF A TRADE ENTERPRISE

The article examines the role and place of controlling in the management process of a trade enterprise. The level of research of the importance of controlling for domestic enterprises is determined. It has been studied that the concept of controlling has existed for a long time, but it is quite new for the Ukrainian market, the main approaches to controlling in the Ukrainian business environment are still not clearly defined. Initially, the term "control" was used in English-language sources, but later it was accelerated with "controlling". The difference between the categories "control" and "controlling" is substantiated, the peculiarities of control as a component of controlling of a trade enterprise are determined. It is proved that control is focused on the past, while controlling is focused on the future. It is determined that controlling expresses operational and strategic guidelines in the activity of the enterprise, innovative significance of modern management systems used by trade enterprises. It is determined that the effectiveness of the use of controlling depends, first of all, on the real readiness of the enterprise to its use even before the implementation. A successfully implemented controlling system helps a trading company to achieve its goals: in the short term it is aimed at optimizing profits, in the long run - to maintain harmonious relations with the external environment of the enterprise. Within the framework of controlling, not only financial indicators are formed, but also indicators of actual and forecast assessment of economic results of the enterprise as a whole and all its structures. Peculiarities of realization of controlling functions in the management process of a trade enterprise are investigated. It is determined that the most important element of the controlling system of a trade enterprise is the system of information flows at the enterprise. It is determined that controlling in the management of a trade enterprise is an effective tool aimed at supporting the management system of the enterprise by coordinating all management processes, including the provision of information necessary for management decisions.