| | PROBLEMS OF MODERN ECONOMICS, N 1 (37), 2011 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Tsiporenko A. A. PhD student, Chair of Economic analysis of economic effectiveness, St. Petersburg State University of Economy and Finances
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| The article discusses conceptual and methodological aspects of controlling, significant for its successful implementation into the practice of Russian enterprises, describes the evolution of controlling over a considerably long period of time, and analyzes the existing approaches to the definition of the role and place of controlling in the system of management | Key words: controlling, managerial accounting, historical stages in development of controlling, American model of controlling, German model of controlling | |
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