Organizational and methodological substantiation of functioning of controling

Abstract

Purpose: to justify the relationship and differentiation of controlling and other management subsystems in the practical activities of organizations. Discussion: two directions of the development of controlling are revealed – Anglo-American and German. The Anglo-American model of controlling, which had an exclusively practical orientation, «grew» into management accounting, which has now reached certain heights. The modern concept of controlling came to Russia from Germany, where it was developed in both scientific and practical fields. The ambiguity of the development of controlling in the world has determined a critical assessment of their adaptation in Russian organizations. Results: the interconnection and demarcation of controlling and other management subsystems are established. To address the issue of creating a controlling service in organizations, it is proposed to rely in this area on the scientific and methodological developments of Germany and the practical experience of controlling.