Sablina N. Controlling in Expenses Management of Industrial Railway Transport Enterprises

The object - the process of formation and use of controlling in management of spending of enterprises of industrial rail transport. The purpose - scientific substantiation of theoretic and methodic propositions and development of practical recommendations as to the use of controlling in management of spending of enterprises of industrial rail transport. The methods - of generalization and system analysis; comparison and classification; taxonomic method; methods of clusterization; financial and economic and statistical analysis; correlated and regressive analysis. The novelty - for the first time there has been developed the conception of controlling in management of spending of enterprises of industrial rail transport which essence is in the use of methods, approaches and models of system character and foresees the interrelation of two components in the process of management - the components of strategic and tactical level. The results - there have been improved the definition of essence and objective plane of the conception "controlling in management of spending", theoretical and methodic instruments of controlling in management of spending, methodic approach to diagnostics of controlling mechanism; there have been further developed methodic approach to analysis of spending of enterprises of industrial rail transport, methodic approach to modelling of managerial decisions with the use of mechanism of controlling in management of spending of enterprise .Introduced - Ministry of Transport and Communications, Department of Rail Transport; Open Joint-Stock Company " Khargiprotrans", Open Joint-Stock Company "Obyednane Gospodarstvo Zaliznychnogo Transportu". The field of the use - railway transport.