The paper deals with features of designing high-precision systems for stabilization and determination of attitude and heading reference systems. Features of the parametrical optimization are considered. The necessity to use the robust control laws is grounded. The mathematical model of the studied system in the preliminary levelling mode is represented. Simulink model of the navigation loop is shown. The necessity and features of the model’s linearization are explained, Basic concepts of creating models directed for solution of the studied problem are represented. The design process is considered on the example of the precision gimballed navigation system assigned for operation on marine vehicles. The proposed approach to problem solution is accompanied with simulation. The simulation results prove efficiency of the described design procedure. The obtained results can be useful for creating stabilization and motion control systems of the wide class.