FORMULATION OF THE DEFINITION “CONTROLLING SYSTEM”
Abstract
Purpose. The aim of the article is generalization of existing approaches to the definition of the concept of “controlling system”, substantiation of the terminology and formation of own vision. Methodology of research. A complex of general scientific and special methods is used in the course of the research: abstract and logical, monographic, induction and deduction – for definition and generalization of theoretical and methodical principles of the controlling system, formulation of conclusions; the method of analogies, analysis and synthesis – when comparing the content characteristics during the formulation of the definition of the concept of “controlling system”; semantic – to define the definition of “controlling system”; methods of system analysis and generalization – to develop new approaches to the definition of the term “controlling system”. Findings. The concept categorical apparatus of economic research is improved, in particular, the determination of the definition of “controlling system”, which takes into account the essential characteristics of the system as such; reflects the content and purpose of the controlling system; takes into account the features of the enterprise in terms of bionomics, in particular the ability to self-regulation and self-development; reflects the modern vision of economic science on business entities. Originality. The further development of the concept-categorical apparatus of the definition of “controlling system” as an integrative set of interconnected and interacting functional elements that has the ability to self-development and self-regulation, which ensures the regulation of the activities of all systems of the enterprise, the response to changes in the conditions of the internal and external environment and support for adoption managerial decisions and is aimed at ensuring sustainable development of the business entity. Practical value. The results of the research can be used during the construction and implementation of an effective system of controlling in practice, due to the consideration of such features of the enterprise as self-regulation and self-development.
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