The Conceptual Foundations of Controlling in the Management of the Economic Potential of Enterprises

The article is aimed at a scientific substantiation of conceptual foundations of controlling in the management of the economic potential of enterprises. It is proved that the economic potential of enterprise is a complex system in terms of management, which should be reduced to managing not individual elements of the potential, but their aggregate. Therefore, there is a need to apply approaches and management methods that would meet the complexity and specificity of the enterprises’ activity. As such a means is proposed to use the controlling system, which combines the functions of accounting, analysis, control, forecasting, etc. It is underlined that the value of the conception of controlling consists in the complexity and consistency of information from different areas of the enterprises’ functioning. The conceptual foundations of controlling in the management system of the economic potential are determined, which consist in formation and organization of an interconnection between purposes, subjects and objects of controlling, its instrumentarium, information base, and economic potential in general with the aim to achieve the strategic goals of the enterprise’s development, in order to ensure a stable competitive position in the market in terms of changing environment