Formulation of the problem. Planning the company's activities for the future is very important in today's market economy. This in turn helps minimize costs and maximize profits. In view of this, the question of keeping management records or using controlling is acute. They are necessary and important methods that help maximize the profits of the enterprise. Paying attention to the current state of economic development of Ukraine, the introduction of controlling activities of the enterprise is becoming increasingly important.
Analysis of recent research and publications. Many domestic and foreign scientists have been involved in the definition of this concept, some of them: M. Chumachenko, N. Olenev, A. Primak, S. Falko, I. Belousova, G. Shvydanenko, T. Golovina, L. Napadovska, E. Mayer, R. Mann, O. Tereshchenko, P. Horvat, A. Daile, E. Mayer, B. Needles, D. Khan and others. Some scholars consider controlling and management accounting as independent types, such as: B. Valuev, V. Lastovetsky. M. Pushkar believes that controlling together with management accounting are components of financial accounting. L. Suhareva and S. Petrenko consider management accounting as the most important component of controlling.
Despite the large number of studies, many issues remain unresolved and need further study. Thus, the question of differences and features of controlling from management accounting remains unsolved.
The main purpose. Discover the role and place of management accounting in the controlling system at the enterprise.
Outline of the main research material. Today, management accounting or controlling is optional for businesses. Given that the management accounting system has the characteristics of an accounting analytical system, many researchers believe that it is under control.
In order to understand the difference between management accounting and controlling, it is necessary to define these concepts. Controlling is an integrated system aimed at achieving the goals of the enterprise, which includes a set of methods of operational and strategic management, accounting, planning, analysis and control [1].
According to the Law of Ukraine "On Accounting", internal (management) accounting is a system of processing and preparation of information about the activities of the enterprise for internal users in the process of enterprise management [2].
Thus, the difference and peculiarity of controlling from management accounting is that management accounting is an integral part of controlling, due to which controlling has a wider application.
Table 1 shows the main tasks of controlling and management accounting.
Table 1 – Comparison of controlling and management accounting tasks
Built on the basis [3]
Based on Table 1, you can see that the main part of controlling is management accounting. It is expressed as a system of processing and preparation of information to control the activities of the enterprise for internal users in the process of its management. Thus, management accounting is the source element of the controlling system.
There are two concepts of controlling: American and German. In 1892, controlling was first introduced in the United States as a system for supporting management decisions. Its main importance was considered to be management accounting and audit of business transactions that have already taken place.
The term "controlling" was adopted in Germany, and from there came to Ukraine. In turn, this concept is identical to management accounting [4].
Ukraine uses two terms in parallel: "controlling" and "management accounting". At the same time, according to the German concept, management accounting is part of controlling. The role of controlling is to provide support and assistance to the manager, based on accounting data.
Conclusions. Controlling plays an important role in the enterprise management system. It is an independent system, the main purpose of which is a dynamic process of transformation and integration of existing methods of accounting, planning, analysis of information for management decisions based on it. It should also be noted that Ukrainian companies can choose the concept of both management accounting and controlling. As it depends on individual interests, features and experience of each enterprise.
References:
1. Kontrolinh ta yoho funktsii v systemi upravlinnia konkurento-spromozhnistiu pidpryiemstva URL: http://www.economy.nayka.com.ua/?op=1&z=2985 (date of application 30.11.2021) [in Ukrainian]
2. Zakon Ukrainy «Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini», pryiniatyi, №996-XIV, 10.07.1999 URL: https://zakon.rada.gov.ua/laws/show/996-14#Text (date of application 30.11.2021) [in Ukrainian]
3. Ocheretko L.M., Krasovska N.V. Orhanizatsiia upravlinskoho obliku na pidpryiemstvakh maloho biznesu. Stalyi rozvytok ekonomiky. 2017. № 1. S. 88-93. [in Ukrainian]
4. Kontrolinh URL: http://zounb.zp.ua/sites/default/files/news/2015/05/Navchalny_posibnik_-_Kontroling-Ch_B.pdf [in Ukrainian]
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