Bulletin of
Vitebsk State
Technological
University

abstract

The development of methodical theoretical basis for controlling is analyzed in this article and its implementation at the enterprises in the Republic of Belarus as well. Also the background for establishment and development of controlling was defined, its role in the management system; controlling concept was formed according to the business environment of enterprises in the Republic of Belarus; methodical recommendations for creation of controlling system at the enterprises according to environment of Belarusian economic model were developed. The study subject is a complex of organizational and methodical questions about formation of controlling scheme at the enterprises in the Republic of Belarus. The author comes to conclusion that the necessity for formation and further development of methodical and theoretical basis for controlling in the real economy of the Republic of Belarus allows provision and support to make reasonable managerial decisions.

Formation of Controlling Scheme at Enterprises in the Republic of Belarus