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Документ Indicators of value-oriented management of machine-building enterprises on the basis of controlling(Національний технічний університет України "Київський політехнічний інститут ім. Ігоря Сікорського", 2021) Druhova, Elena; Klepikova, SvitlanaThe content of controlling systems, focused on the production activities of the enterprise. The effiency criteria used in the systems of controlling are analyzed. Comparison of informativeness of indicators of fiancial results and the indicator of eco nomic value added is investigated. The article considers the essence of the concept of cost-oriented management, highlighting its positive and negative sides, identifis the main components of the cost-oriented approach. The mechanism of enterprise value management based on the conceptual approach and its constituent elements are considered. Controlling is just such a system, which integrates the tools of information and analytical and methodological support of modern management, as well as forming a fundamentally new approach to managerial decision-making and progressive management philosophy. The need to study the value-oriented concept of controlling and its application in enterprises of various types of economic activity is associated with the need for transparent and effctive management and tools to assess the impact of management decisions on the factors that generate business value by the management.