Abstract:
The relevance of the study is due to the processes of reforming at enter-prises of the port sector, which are accompanied by a gradual transition from the public sector to the private that is the interests of development are mainly commercial and aimed at maximizing profits. The main purpose of the research is to justification the introduction of controlling system at enterprises of the port sector and identifies the main stages of its implementation. Results. The systematization of scientific research has shown the need for introduction of controlling in the management system at enterprises of the port sector, due to the following main reasons: increased instability of the environment and the need for continuous tracking and increase the speed of reaction to its changes; the existence of disadvantages in terms of cost-effectiveness; significant deterioration of the main productive assets and inefficiency of investments; long distraction from the circulation of financial resources into accounts receivable; lack of tools for selecting relevant information; insufficient internal control and inconsistency of accounting policy with the requirements of the current legislation. The obtained results deepen and develop the conceptual foundations of controlling system at the enterprise and can serve as a basis for further research in this area, in particular, the development of a methodology and tools for assessing the effect of introducing controlling at enterprises of the port sector. The practical significance of the research carried out is that the main theoretical conclusions and methodological provisions are brought to the level of concrete practical recommendations and can be used in the activities of port enterprises to improve the efficiency of functioning
