The need to use elements of controlling system by entities of small and microenterprises

The entities of small and microenterprise are the basis of an effectively functioning market economy. The development of small business in Ukraine is hindered by a number of negative factors, one of them is the imperfection of the management system. An effective method of improving the management system is the use of controlling as one of the newest technologies for coordinating managerial and economic processes towards achieving the general goals of the business entity. The article is devoted to the substantiation of the need to use elements of the controlling system at microenterpreneurship enterprises, to identify elements that are subject to urgent implementation and to determine effective approaches to the practical implementation of selected elements. The controlling system is primarily used to coordinate the management process in complex organizational structures that are characteristic of large and medium-sized enterprises, but some of its elements can be effectively used by small and microenterprises. The authors substantiate the necessity of introducing the following elements of the controlling system by small business entities: management accounting, monitoring, cost-benefit analysis, the information support for management decisions. The introduction of these elements is appropriate with the use of outsourcing or co-sourcing. The consultative and professional support of these processes should be provided by local government authorities as one of the directions of the state program for supporting small business