Object is the process of controlling production and economic activity and development of railway transport enterprises. Purpose is generalization and development of theoretical and methodical approaches to the introduction and implementation of controlling on the railway transport enterprises. Methods - analysis and synthesis, structural and functional approaches, technical and economic analysis, statistical grouping and comparison, expert estimations, correlation analysis, economic-mathematical modeling and programming, factor analysis, graphic. Scientific innovation of results - improved: theoretical bases of controlling on the railway transport enterprises, namely: determination of controlling concept as process of improving management and development of the railway transport enterprises with the complex of modern instruments and by the synthesis, integration and co-ordination of management functions for achieving objectives in the conditions of external environment instability, that unlike existing, is based on the most important descriptions of controlling charactistics and its basic properties which are exposed by the author: progressiveness, adaptiveness, out of functionality, purposefulness; classification of controlling types on the railway transport enterprises by supplementing signs "according to the directions of activity", "according to the types of activity" and "according to the types of transportations and reports"; sequence of introducing controlling on the railway transport enterprises taking into account their specific which shows up in the organizationally-economic features of the enterprises work, and accordingly, in directions, techniques and methods of controlling activity; methodical approaches on the cost on the railway transport enterprises by the offered classification of sharing the cost-forming factors on single, model and specific ones; method of the cost analysis by determination of important factors coefficient. Further development was received: grounding the method of including the controlling in the organizational structure of railway transport enterprises, that unlike existing, is built on the detected intercommunications of controlling service and is provided its creation at the level of the enterprise management, and in structural subdivisions is introduction the position of inspector; suggestions for the allocation of responsibility centers, which are based on the sequence of origin, forming and distributing of financial results. from basic activity; information support of controlling by its applying to integrate the results of the responsibility centers activities on the railway transport enterprises; methodical components of the realization of strategic controlling, which include application of the developed complex index of the use of economic potential and conducting method of its estimation. Introduced - on the railway transport enterprises. Industry is railway transport.
