Prerequisites of forming and development of controlling

The article is devoted to controlling at the stage of origin, its origins and subsequent development, consideration of the replacement of the term "controlling". Currently, the controlling system is often introduced in industrial organizations in all developed Western countries, but in Russia it is not so widespread yet. Serious work was carried out to study the introduction of controlling to a Russian company, namely, OAO Sberbank of Russia. It is disclosed that with the help of the statistical materials received from the central office of Sberbank, the bank was able to assess the location of branches among branches of other territorial banks in terms of key performance indicators.