Systematization of controlling types and their application in a gas-transport company

The article reveals the urgency of controlling implementation at gas industry enterprises. It is stated that the most common classification of controlling is its structuring according to the nature of targets. The author presents the results of the controlling types' systematization according to the sources of initiatives, stages of goals implementation, functional areas, fields and spheres of activity, role aspects of a business. The need for controlling costs as an independent unit is substantiated. The author's interpretation of this concept is presented.