Abstract: in this article, the author aims to give scientific consideration to the importance of financial controlling in understanding financial sustainability and sustainable development of an economic facility.
In order to achieve the objective of the study, the author set objectives: to identify the main problems and directions to which scientific research on the further study and research of the development of the use and improvement of the study of financial controlling as one of the main instruments with regard to financial sustainability and enterprise development can be aimed.
As a result of the study, the author made conclusions and practical proposals on understanding the peculiarities of different views on understanding financial controlling and financial stability of the enterprise within the framework of the economic analysis of the enterprise. During the assessment of the current situation and identification of problems, the importance of participation of the financial controlling system in the assessment process and subsequent ensuring the financial stability of the company is highlighted. According to the author, the sustainability of the enterprise should take into account economic sustainability from two points of view: financial and economic. The author proposes that the development and implementation of criteria that determine the effective indicator of financial controlling of sustainable development of the enterprise will significantly increase the efficiency of the financial controlling system in enterprises.
Keywords: financial controlling, financial stability, financial potential, analysis, enterprise, development