Verzhbytskyy O. Formation of the Controlling System in the Retail Companies

The dissertation examined the concept of controlling (management accounting) nature and its modern paradigm; introduced the basic situation of development of the controlling implementation; delivered of effectiveness assessment methods of such an implementation; discovered certain features of the application and implementation of controlling in the trade industry. Within this work we studied the premises of controlling implementation in the trade Ukrainian companies; through the surveys of enterprises in the trading industry we determinate the state of controlling implementation Ukrainian trade companies; we analyzed software for controlling in the trade and made recommendations on its use. Organizational and reporting principles for controlling implementation were developed; we also grounded a system of controlling indicators of retail trade enterprises and formed a system of internal management reporting standards of for trade companies.