CONTROLLING: ECONOMIC ESSENCE AND CATEGORIES

The article examines the theoretical concepts for interpretation of essence economic category "controlling", which is now very relevantfor management large industrial enterprises. works scientists who studied problems definition and key characteristics controllingare analyzed. origin, evolution modern interpretations concept "controlling" are studied. Groups approaches to theconcept identified generalized, reasons diversity views on this presented. advantagesand disadvantages each approach determining revealed. existing definitions term groupedand This study proves that due development basis practical application controlling, its subject area has expandedsignificantly, led a change in essence. From analysis controlling it follows time frame ofexistence was given different meaning. However, subsequent develops previous one,focusing current moments. main purpose increase efficiency operational strategic managementof enterprise. Analysis shows at present stage there no single methodological approachto defining "controlling". author's developed. Each rationalapproach, but emphasizes certain or aspects controlling. dependingon influence factors functioning market environment investigated. It concluded constant development, itsdevelopment closely related theory enterprise management.