Features of cyclical development of the economy

Modern conditions of functioning of any organization dictate new requirements to the management of the enterprise. Therefore, recently there is an increasing need for further development of the theory and practice of controlling in the enterprise. The article examines the essence of controlling, different concepts of understanding controlling, defines its goals and objectives. The methods and tools of controlling are studied, an overview of modern information systems to ensure the collection of information and automation of the controlling process is presented. The presented work also examines the features of strategic and operational controlling, describes their relationship. The process of introducing the activity of the controlling service in a real enterprise was considered. The ways of further improvement of the controlling process at enterprises for analytical work to identify the reserves of the enterprise and improve key indicators are considered.