Management of sustainable development of business structures based on the assessment of efficiency of the resource potential use

The article concentrates on the study of theoretical and methodological bases of management of sustainable development of business structures based on the development of methods for evaluating and analyzing the efficiency of the resource potential use. According to the authors the sustainability of business means tolerance to risk factors destabilizing its production and economic activities, and on this basis the authors’ interpretation of economic stability of enterprises is given. The main functional elements of economic sustainability are analyzed.On the basis of the presented material a mechanism of sustainable development management on the basis of the author's methodology for the assessment and analysis of efficiency of the resource potential use as summarized characteristics of the company obtained from the study on the set of indicators containing data about the results of its production and economic activities, is proposed. The article gradually discloses the methodology and validation in terms of economic indicators of a number of business structures in engineering industry.The article proves that the concept of sustainable development of the enterprise structure includes a number of consecutive stages. The authors’ understanding of controlling as an integrated concept and an effective mechanism of self-regulation in small and medium-sized enterprises, providing feedback in the system control loop is given. On the basis of this material trends and patterns dictating the necessity of controlling use in the practice of small business are identified. In Russian conditions the situation with the use of controlling is complicated by little experience of its application in the domestic practice of management even in big business.