TO THE QUESTION OF THE ROLE AND SIGNIFICANCE OF CONTROLLING IN THE PROCESS OF IMPLEMENTING THE PROGRAMS OF STRATEGIC DEVELOPMENT OF MUNICIPALITY

The article defines the role of controlling in the process of development and implementation of programs for the the strategic development of the municipality. The author’s definition of concept of controlling is given. A scheme for its implementation in the process of implementing strategic programs is proposed, as well as a place in the process of implementing programs, is proposed. The author came to the conclusion that the effective organization of controlling allows for an increase in the effectiveness of the implementation of strategic programs, a decrease in the number of deviations of actual indicators from planned ones by preventing their occurrence at an early stage. If deviations are fixed, then it is necessary to take timely measures to eliminate them, mitigate the negative consequences of deviations, coordinate and regulate the process of implementing strategic development programs of the municipality, and support decision-making.