| Summary: | Introduction. Controlling – is one of the newest areas of information and economic development of the company. In the current economic conditions interest in it appears increasingly. This is due to the emergence of a large number of translated publications on accounting, finance, pricing, etc. The topic of accounting control at enterprises is not sufficiently studied and not covered by Ukrainian scientific works today. Moreover, the issue of controlling at a trade company is not covered at all. The functioning of the controlling system is impossible without reliable, operative and relevant information. Management accounting system plays an important role in the functioning of the company’s management system, providing interaction between different structural units and responding to changes in the internal and external environment. The main task of controlling is to improve management activity. The central element of the controlling is accounting, which serves as one of the main sources of economic information that characterizes the actual state of affairs in the company, in particular, uses management accounting data, which covers all types of accounting information necessary for management in the company. This information fully reveals the economic, technical and technological peculiarities of production processes and further production opportunities, available in-house relations, resources and financial opportunities. The main objective of managerial accounting is to provide managers responsible for achieving specific performance indicators with all necessary information for the preparation and development of possible alternatives for the adoption of optimal short- and long-term management decisions.
Purpose. The purpose of the paper is the scientific study of the controlling conceptual bases in the context of a trading company accounting. The object of research is the process of accounting for controlling at the trade company. The subject of the study is a set of theoretical, organizational, methodological and practical aspects of accounting control at the trade company.
Results. The target orientation of the paper allowed to solve the following tasks:
The genesis of the concept “controlling” is investigated, the causes of the existing contradictions in the interpretation of this category are clarified, the key stages of the controlling concepts evolution are identified;
An analysis of existing approaches to the definition of theoretical constituents of control in the part of the essence of the concept, object, subject, purpose and task contained in domestic and foreign researches is done;
The place and role of accounting in the controlling system at trade companies is determined;
The conceptual bases of controlling accounting at trade company are determined.
Conclusions. Under current conditions, controlling is very rarely implemented in the management structure of local companies. Representatives of big business have already begun introducing elements of this management system, but this leads to significant costs, because it is necessary to create an entire control service. Usually, they turn to foreign specialists in this area. This is risky, because it is necessary to take into account Ukrainian business specifics as well.
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