International experience of controlling evolution and its use in Russia

The article discusses the various approaches of the categorical-conceptual apparatus of controlling domestic and foreign authors. The article is aimed at studying the international experience of controlling controlling and its use in modern conditions of Russia. The categories of controlling are systematized by homogeneous groups of approaches. The main tasks that the controlling system allows to solve are revealed. The article summarizes the theoretical aspects of determining the nature and structure of controlling. The most important fundamental principles, the essence of the development of controlling both in the country and abroad are considered, taking into account the experience of specialists in this field. The tasks of controlling at the present stage and the problems of its implementation are disclosed. The methodological foundations are based on the methods of studying system analysis, comparison and analogies, economic and mathematical modeling. As a theoretical basis, the article uses the work of domestic and foreign scientists on the development of controlling, including controlling as a business management tool. Sources of information are economic and other specialized literature, articles from periodicals, research results, experience of leading foreign companies. As a result of this study, various types of tasks facing controlling, which are set forth in detail by specialists, are reasonably identified.