The formation of an effective enterprise management system is directly related to the controlling system, which, meeting the criteria of complexity and integration, provides a synthetic and holistic view of the enterprise in the past, present and future and a systematic approach to identifying and solving existing and potential problems. With the growing relevance of controlling, the question arises about the evaluation of its effectiveness due to the lack of a single methodological tool for its implementation. In order to substantiate the expediency of using controlling at agro-industrial enterprises, it is necessary to determine its effectiveness, which is determined, first of all, by the effectiveness of solving the tasks set during the implementation. Controlling is aimed at improving the effectiveness of management, which is the main criterion for its evaluation: the choice of the most effective methods of control and planning will determine the effectiveness of enterprise management. The methodical approach to the complex estimation of effectiveness of controlling of the enterprise on the basis of effectiveness estimation of controlling activity object by means of the modified balanced system of indicators based on the characteristic of achievement of strategic purposes and systematically considering requirements of the basic stakeholders is examined. The effectiveness of the application of the controlling system in enterprises is determined primarily by the effectiveness of solving the tasks set during the implementation. The question of assessing the effectiveness of controlling in the agro-industrial enterprise is raised in a number of studies on this topic. Controlling is aimed at improving the effectiveness of management, which is the main criterion for its evaluation. In particular, the choice of the most effective methods of control and planning will determine the effectiveness of enterprise management. Criteria such as economic effectiveness, social effectiveness, and managerial effectiveness are used to determine the effectiveness of the organization’s management. There are two groups of factors that affect the effectiveness of controlling: factors that affect the effectiveness of the controlling system in the enterprise; factors influencing the effectiveness of the controlling system.
Key words: controlling, effectiveness, system of indicators, assessment, strategy.
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The article was received 20.03.2021