Controlling at enterprise: peculiarities of implementation and functioning

Controlling is a concept that is unambiguously not treated in scientific literature, articles of business school leaders, and also in the writings of management science theorists. The concepts of controlling are quite diverse, do not resemble each other; each of the definitions emphasizes the most significant, according to the authors, specific features of this concept. Despite this, the practical importance of controlling as a fairly new concept in management, no one denies, and even vice versa, in the course of time controlling is paid increasing attention in the scientific literature of specialists in this field of knowledge.