Problem aspects of the application of controlling in the management system at enterprises

The article is devoted to the issues of a promising scientific direction of Theory and Management, which is controlling in the system of accounting and analytical support at enterprises. Controlling is a new direction in economic science, and this is the reason for the relevance of the results of the presented research. The purpose of the study is to form a new scientific view, which is put into the theoretical foundations of controlling in the system of accounting and analytical management support. To achieve the goal, the following tasks have been implemented: 1) the genesis of the development of scientific views on controlling in foreign and Russian science has been investigated; 2) the provisions that are the basic foundations of controlling functions in the system of accounting and analytical support of management are highlighted; 3) the author's interpretation of the concept of controlling is formulated, and the constituent elements of controlling in the system of accounting and analytical support of management at enterprises are determined. In the course of working on the research-stated questions, the following empirical methods have been used: studying of various sources of information; analysis of the information obtained, as well as theoretical research methods (modeling).