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In modern conditions of management, operational control at Ukrainian industrial enterprises should be present at all levels of management. For the efficient functioning of the operational control system, it is necessary to clearly understand the essence of its objects and subjects. Therefore, the article analyzed and summarized the views of different scientists regarding the essence of these concepts. It is defined that the subject of operational control is a structural unit or employee which should provide information about the actual state of the controlled object in a short time, prevent the occurrence of violations in real time, eliminate negative consequences so that this does not affect the final result of the economic activity of the enterprise. The levels of subjects of operational control, which are allocated depending on the involvement in the process of operational control, are suggested as follows: minimum, medium, maximum. The application of the proposed order will facilitate the receipt of the necessary operational information in real time by all interested parties and increase the efficiency of operational control directly where business operations are carried out. The objects of operational control were specified taking into account the needs of the management system, their classification was closer defined on such grounds as types of objects, composition of objects. The need to consider the objects of the operational control system in the context of economic processes is substantiated. The use of the proposed approaches to objects and subjects of operational control will contribute to the proper distribution of responsibilities for carrying out control, improving the quality and reliability of information, efficiency of enterprise management as a basis for making managerial decisions.

Abstract. Modern operating conditions of the vast majority of industrial enterprises require an operational control system. This will not only make it possible to timely respond to the negative impacts of the external and internal environment, but will also provide opportunity to make informed management decisions, providing competitive advantages. A well-functioning operational control system will not only identify defects in a timely manner, but also promptly eliminate them and prevent their future manifestations. The approaches of scientists to various aspects of the organization of internal, in particular, operational control at enterprises are considered. Particular attention is paid to the analysis of the operational control organization. It is proved that the organizational structure of an industrial enterprise should have an internal control department, which is directly subordinate to the head of the enterprise and is interconnected with all its structural divisions. The composition of the internal control department is presented, which includes the head of the department and internal controllers (an internal controller and an operational controller). Their functional responsibilities are determined. It is noted that the operational controller should carry out operational control of possible deviations, taking into account their further influence on the results of activities, analyze control results, provide the head with information on the identified shortcomings in the work of structural units, as well as proposals for their elimination. A sequence of actions for the control process is proposed to be carried out using the following main stages: preparatory, verification, comparative, diagnostic, informational, managerial and final. Each of them is performed by a certain group of subjects of operational control, which take various control measures. The implementation of operational control at industrial enterprises in accordance with the proposed stages will contribute to the division of duties between employees directly involved in control, the prompt transfer of information to the appropriate decision-making centers and the rational organization of operational control at industrial enterprises. Keywords: internal control, operational control, industrial enterprise, control organization, internal control department, operational controller, stages of operational control. JEL Classification M40, М42 Formulas: 0; fig.: 2; tabl.: 0; bibl.: 20.