Keywords: controlling, management accounting, information and analytical support, controlling system, energy enterprises


The questions of the relevance of the use of control by enterprises in modern economic conditions are studied.  Numerous approaches to determining the essence of controlling are analyzed.  The author's interpretation of the concept of «controlling» is given.

 The question of the relation between the concept of «controlling» and «managerial accounting» is being studied.  The main controlling functions are listed.

 The emphasis is on the content of the control system.  The content of the concept «control system» is revealed.  The list of the main elements of the control system is given.

 Three stages of formation of the control system at the enterprise are presented.

 The strategic importance and specific features of the energy complex enterprises are analyzed.  It is emphasized that reliable functioning of energy companies is a factor of competitiveness and energy security of each state.  The list of normative acts regulating the activity of enterprises of the energy complex of Ukraine is given.

 The issue of interconnection and interdependence of enterprises of the electric power complex is revealed.  Attention is concentrated on the consideration of the consistent operation of electric power enterprises under the scheme «production, transportation, transmission and distribution of electricity».  Emphasizes the importance of reliable and sustainable operation of the entire complex of energy enterprises.  After all, the crisis of one enterprise can potentially cause the activities of related enterprises and extend to the scale of the whole complex.  The current state of enterprises in the energy sector is characterized by a significant increase in the magnitude of emergency and crisis situations and the volume of losses of energy resources during their transfer.

 The article emphasizes the necessity, importance and urgency of the introduction of a control system at energy enterprises.  The authors emphasize that the introduction of a controlling system is a mechanism that can detect, prevent and minimize crisis phenomena, help to eliminate the consequences of their manifestation and restore the stable functioning of energy sector enterprises.

 The focus is on aspects of the control system for energy companies.  The authors proposed tools and levers of control system depending on the function of the power company.  Controlling tools are developed for the generating company, for the transmission company and for distributive and marketing companies.

 The authors of the article emphasize that the widespread use of control system tools for the enterprises of the electric power industry is an important strategic direction for increasing the efficiency of the entire energy market of the country.

Author Biographies

V. Svitlychna, O.M. Beketov National University of Urban Economy in Kharkiv

Ph.D., Associate Professor of Department

V. Rubanka, PAT «NAK «Ukrsvіtlolіzing»

Head of Board


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How to Cite
SvitlychnaV., & RubankaV. (2019). SYSTEM OF CONTROL OF ENTERPRISES OF THE ENERGETICAL COMPLEX. Municipal Economy of Cities, 2(148), 94-98. Retrieved from