BASIC PRINCIPLES FOR EVALUATING THE EFFECTIVENESS OF THE CONTROLLING SYSTEM OF ENTERPRISE STABILITY IN THE CONTEXT OF VARIABLE ECONOMY

Abstract

The article considers main approaches to estimation of the effectiveness of implementing the controlling
system at the enterprises in the context of variable economy. A probabilistic approach to assessment of the effectiveness
of realizing the controlling system becomes especially important in the period of international
sanctions, which cause significant fluctuations in the national economy. It’s proposed to make an assessment
taking into account the probability of sustainable operation of the enterprise before and after the introduction
of the controlling system. Within the framework of evaluation it’s proposed to use the instruments of the 

fuzzy sets theory, which will enable to set input parameters of the model in the form of fuzzy numbers, as
well as at the output get a unclear result. The resulting performance indicator for introduction of the controlling
system of sustainability at the enterprise is possible to determine as a product of the increase of probabilities
of sustainable economic and financial functioning of the company. It’s possible within the framework
of our interpretation of categories of economic and financial stability of the enterprise, as in this case these
events are independent. The proposed methodology enables one to take into consideration the uncertainties of
external and internal environment of an economic entity when analyzing the effectiveness of realization of
the system for controlling of stability of an industrial plant at the stage of construction of a simulation model.
The minieconomic system will get a tool for proactive management aimed at minimizing the negative impact
of fluctuations, generated by operating environment, resulting indicator of the company performance.