Theoretical aspects of controlling system in trade organizations

The paper considers the high unpredictability of the Russian economy and the variability of its environment, which adversely affect functioning of retail chains and force managers to look for new management methods based on systemic and integrated approaches. It is known that the effectiveness of managing the financial and economic activities of an organization directly depends on the availability of sufficient, reliable and properly structured accounting and analytical information, the systematization of which occurs through the controlling system and its tools. It should be noted that the theoretical and practical aspects of controlling in the Russian business are at the stage of formation, and foreign experience is often copied. In the trade industry, controlling with budgeting elements is practically not used and remains insufficiently developed in the methodological and methodological terms in the field of scientific and applied economics. The lack of research of controlling and its tools and, first of all, in relation to the key aspects of their implementation in the field of Russian retail trade, in particular in retail chains, is becoming more and more noticeable nowadays. There have been determined the theoretical provisions of controlling, has been clarified the interpretation of the concept of controlling in a trade organization and proposed a model of controlling in trade. The controlling model includes a system of internal accounting and reporting; it focuses on the result of the execution of information support tasks, drawing up and controlling plans. It has been inferred that the control system of a trade organization is heterogeneous and depends on the specific features of the trade industry and the enterprise as a whole, it must meet the goals, tasks and needs of the trade organization.