CONTROLLING AS A TOOL OF ECONOMIC SECURITY MANAGEMENT OF THE ENTERPRISE

Topicality. The current trends in the organization of the control system at Ukrainian enterprises are not effective enough. The organization of control at enterprises is mainly reduced to the inspection of the implementation of production plans and responsibilities of employees. Such practices are outdated. Increasingly, a number of progressive methods of work organization are used, which help enterprises to achieve great success and recognition in the markets. Controlling is one of such methods.Aim and tasks. The purpose of the article is to study the essence of controlling as one of the important tools for managing the economic security of the enterprise and determine its purpose and functions.Research results. The article considers a number of approaches to defining the concept of controlling from the point of view of domestic and foreign scientists. The concept of "controlling the economic security of the enterprise" is describes and it is established that it is a system of information and methodological support of management decisions on ensuring the economic security of the enterprise. The purpose of controlling economic security is set and it is found that it is to inform management about the threats to economic security of the enterprise, hindering the realization of its interests, as well as outlines the task of controlling the economic security of the enterprise. The role functions of controlling in the system of economic security of the enterprise are considered and characterized.The study identified that controlling is a system for ensuring the survival of enterprises at the stage of strategic and tactical management.It is established that the use of the concept of controlling in the practical management of the enterprise creates conditions for localization, neutralization or elimination of risks in unstable sectors of the organization, which in turn contributes to the overall security and sustainability of the organization.Conclusions. As a result of the research it is determined that in today’s conditions of providing economic security in the functioning of any enterprise, the management apparatus requires the latest management tools. To implement them, businesses will need a tool such as controlling. Effective implementation and operation of the controlling system will allow the company to reduce the time to adapt to changes in external and internal environment, optimize management risk, predict the future, not to risk bankruptcy, make the company profitable and competitive.