The relationship between management and controlling in the enterprise

The article examines the relationship between management and controlling as a managerial innovation. The relevance of controlling is related to the fact that as the economic systems of an enterprise become more complex, the problem of coordination between management and execution arises, which is solved by controlling. Their functional relationship has been established, which consists in the fact that controlling does not replace management, but takes it to a qualitatively new level due to managerial innovations, the form and volume of which depends on the tasks being solved.