PRINCIPLES OF CONTROLLING IN THE ACTIVITIES OF SUBJECTS OF THE PUBLIC SECTOR OF THE ECONOMY

Abstract

One of the most important directions in the development of the theory and practice of management and improvement of the organization of planning, accounting, control and analysis of financial and economic activities of entities in the public sector of the economy is controlling. The development of the controlling system as a unique functional area of activity related to the implementation of financial and economic functions in management allows us to develop and use its principles. The Principles act as a coordinate system for new opportunities to improve the efficiency and effectiveness of management in the public sector. The content of the controlling system is not limited to control activities, accounting and planning, but also includes a system for analyzing data on the results of the management entity's activities, and a methodological part of management that connects them to achieve a common goal. The article attempts to develop the principles of controlling, which act as a theoretical foundation for the implementation of the main task of the functioning of the controlling system.