THE INTEGRATION MODEL OF FUNCTIONS SYSTEM OF CONTROLLING

In the modern economic conditions the prospects of development of the company is directly involved with introduction of innovative technologies and strategic planning activities. During research literature of controlling studied approaches to the classification of functions and their content by various authors, both domestic and foreign, that has allowed to identify the most important aspects of group functions controlling. Were considered the most urgent problems of enterprises that can be effectively addressed using the tools of controlling. Also analyzed the performance of enterprises in various sectors of the economy, which in practice is already, used these tools for various areas of problem solving. The introduction of controlling in organizations ensures the effectiveness of managerial decision-making and is accompanied by an increase in the effectiveness key performance indicators of, the level of competitiveness. Thus, based on research and analysis of the author been refined classification of functions controlling and the model of integrating the functions of the system controlling. The proposed classification functions allowed to spend more deeply the division of labor controllers to isolate specialization types of activities controlling service what would ultimately lead to better management decisions.