Operational controlling as a holding management mechanism

The role of controlling in holdings enterprises is increasing significantly; financial contrillong is one of the highly - demanded management tools in the world used for the improvement of the enterprise management effectiveness. The problem of controlling system organization in holdings structures is actual, since the business is aimimg at diversification and consolidation as to ensure resilience to various risks. Controlling results in holdings enterprises management effectiveness increase and lead to the achievement of the tactical tasks and strategic goals. The main organizing stages of the operational financial controlling of business processes in holdings enterprises, the most acceptable methods and the main tasks of the budgeting system, as well as risks mitigation are highlihted in the article. It was concluded that modern financial operational control system in holdings is intended to ensure control of business processes at all levels of holdings, to give reasonable forecasts of their development, taking into account feedback from top management and owners of the company.