2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2023-9-3-0-83187ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMCONTROLLER IN THE CONTROLLING SYSTEM <div>&nbsp;</div>CONTROLLER IN THE CONTROLLING SYSTEM <div>&nbsp;</div>GafiatullinValery A.GafiatullinValery A.lvp_134@mail.ru20239300

In modern economic conditions, control as a management function is recognized as a key function in achieving the statutory objectives of an economic entity. There is a generally accepted judgment: there is no control, there is no accurate fulfillment of the plan, there is no high result of the enterprises activity. At the same time, there are a number of problems in the design of the controlling system. One of them is the lack of understanding of the value and importance of controlling among business owners and company management, as well as underestimation of the role of the controller in the formation and maintenance of the management process of goal-setting, planning and control. The article considers the fundamental assumptions to be adhered to by controllers in the course of controlling, outlines the rules, requirements, put forward by controllers to the tools in order to effectively and efficiently organize the process of goal-setting, planning and controlling at the enterprise, outlines the requirements for controllers according to the professional standard, which comes into effect from September 1, 2023.

In modern economic conditions, control as a management function is recognized as a key function in achieving the statutory objectives of an economic entity. There is a generally accepted judgment: there is no control, there is no accurate fulfillment of the plan, there is no high result of the enterprises activity. At the same time, there are a number of problems in the design of the controlling system. One of them is the lack of understanding of the value and importance of controlling among business owners and company management, as well as underestimation of the role of the controller in the formation and maintenance of the management process of goal-setting, planning and control. The article considers the fundamental assumptions to be adhered to by controllers in the course of controlling, outlines the rules, requirements, put forward by controllers to the tools in order to effectively and efficiently organize the process of goal-setting, planning and controlling at the enterprise, outlines the requirements for controllers according to the professional standard, which comes into effect from September 1, 2023.

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