Grygorash I. Creation and development of enterprise's management system on the basis of controlling (by materials of the Ukrainian pharmaceutical enterprises)

The theses are dedicated to the solution of the theoretical and methodical aspects of the creation and development of the enterprise's management system on the basis of controlling. The theoretical and methodological basis of modern carriage of enterprises in scope of management using controlling is inquired. The methodological approaches concerning implementation of the controlling's system on Ukrainian pharmaceutical enterprises according to existing tendencies have been improved. The sequence of the steps of controlling's system creation, which allows to form sustainable by size and structure management system considering the lack of financial resources has been indicated. The systematic and integration approach to the management system improvement on the basis of controlling has been presented. Introduced approach provides quality increase in management processes and achievement by enterprise desired position by key directions of development taking into accounting turbulent environment.