INNOVATIVE DECISION-MAKING MODEL ON CHOOSING THE MOST ACCEPTABLE ORGANIZATIONAL ALTERNATIVE FOR CONTROLLING IN AN ENTERPRISE

Controlling is a fairly effective management tool that allows economic entities to find ways of the most optimal use of resources by continuously comparing the result with the intended purpose. Based on this, the issues of creating and effective functioning of a controlling system in an enterprise are quite relevant. When designing the organizational structure of controlling, it is first of all advisable to proceed from the fact that the organizational structure being developed should harmoniously correspond to the managerial and organizational structures of the economic entity as a whole. In this regard, it is necessary to take into account the individual characteristics and characteristics of the economic entity, as well as the conditions for organizing the process of controlling activity. In this article, the authors explore the process of designing the organizational structure of controlling in an enterprise. A group of principles is presented, the observance of which underlies the design process of the organizational structure of controlling. The characteristic of criteria-evaluation indicators of a fuzzy-multiple decision-making model on the choice of the most acceptable organizational alternative for controlling is presented. The authors propose an algorithm for using an innovative decision-making model on choosing the most acceptable organizational alternative for controlling in an enterprise.