The technique of evaluating the efficiency of controlling adjusted for confectionary enterprises

The present situation of uncertainty and instability requires that an enterprise should increase efficiency and competence of management, which might be achieved by means of controlling. The authors consider various approaches to the definition of "controlling" as a management control system that can provide an integrated evaluation of the achievement of the goals set before the enterprise. The approach based on a rating (integral) score most fully reflects the condition of the enterprise and its accomplishment of short-term, medium-term and long-term goals. The author-developed technique is based on a Balanced Scorecard and was implemented and tested in December 2015 at a large Russian confectionary "KONTI-RUS",.JSC, whose accounting (financial) and management statements of 2014 served as a basis for the analysis and evaluation. The aforementioned confectionary is a part of "KONTI" international corporation that unites three confectionaries in Ukraine and one in Russia. The undertaken analysis of the controlling integral factors showed, firstly, that the confectionary has no Controlling Department, with the controlling functions being distributed among the existing subdivisions of the enterprise, and, secondly, controlling integral factors need improving. The improvement of controlling integral factors resulted in the increased efficiency of management, which is reflected in the findings of the research. Thus, the implementation of controlling increases the efficiency and competence of management. The technique helps evaluate the efficiency of controlling adjusted for the specific enterprise activity.