| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (38), 2011 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Potylitsyna E. A.
PhD student, Chair of Accounting and Audit, St. Petersburg State Engineering Economy University
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| | | The article analyzes the historical aspect of the emergence of controlling, discusses its essence and its relations to the notions of “control” and “managerial accounting.” The author describes the major directions related to the definition of the notion of “controlling” | | Key words: controlling, models of controlling, strategic controlling, operative controlling, managerial accounting, control | |
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