Lemishovskyi V. Development of the controlling activity of the machine-building enterprises

The process of forming the control instruments and their functional content in the management system of machine-building enterprises of the national economy is the research object. The development of theoretical theses and methodical recommendations for the formation of adequate and effective practical controlling system of domestic machine-building enterprises based on the development of existing theoretical grounds, methodical and applied recommendations, practices of using controlling at domestic and foreign enterprises are the thesis goal. The research methods are as following: comparison, analysis, systematization and generalization, analogy and grouping, graphical method, analysis and synthesis, graphical, historical and chronological analysis, methods of system analysis, financial and economic, and statistical analysis, methods of economic and mathematical modelling, methods of comparative evaluation, system analysis, expertise. The conceptual principles of the control system, providing tools for balancing current performance and acquiring enterprise development potential, based on the "cost-volume-profit" model, taking into account the modified economic value added indicator as a key benchmark of activity evaluation, are formulated for the first time. The theses on controlling activity effectiveness evaluation of the machine-building enterprise have been improved. The concept and categorical apparatus of controlling functional content in the machine-building enterprise management system; the theses on the modification of the economic value added indicator; the order of controlling concept implementation; motivational component of controlling activity have been developed. The research results have been imbedded at the machine-building enterprises, in the educational process. The machine-building enterprises are the sphere of author’s proposals’ use.