Petrusevych N. Controlling in management of working capital of enterprises

The research object of the thesis is the process of management of working capital of industrial enterprises. The applied research methods concerned logical summarizing of the existing theoretical and methodological basics of management of working capital, analysis and synthesis of the data concerning the availability of working assets at the enterprise, prognosis of the volume of working capital for the long-term period, organizational modeling of the enterprise's structure in the aspect of management of working capital, graphic modeling aiming at presenting the results of the research, ranking of the controller's tasks in the management of working capital. Scientific novelty of the results obtained by the author consists in suggestion of methodical approaches to organization of controlling at the enterprise aiming at integration of management of working capital in the general system of enterprise's management; adjustment of economic essence of controlling as the function allowing to perform such integration; formation of the system of showings which would enable to perform planning and time control of constituents of working capital; organization of documents circulation; organization of the controller's work in the system of warehousing. Completeness and practical importance of the obtained results of the research for financial sphere of the industrial enterprises of Ukraine are confirmed by the corresponding implementation acts.