Kontroling - moderan sistem menadžmenta I upravljanja
Controlling - A Modern System Of Management And Control

Summary/Abstract: This article tries to clarify the essence of controlling as a concept and the way of implementation and place of application thereof. Controlling is a concept concerning the management of a given system, enterprise included, and as such it receives a high recognition in practice, both in the U.S. at the begging of the 20th c. and in Europe during the second half of the last century. It is widely popular in Germany where it was first introduced from the U.S. and where huge efforts are being mage to develop and implement the same. At the end of the 20th and the begging of the 21st c. controlling finds wide application both in Russia and in the Eastern-European countries. The aim is most clear – with the help of the controlling to try to catch up with leading countries in market economy, management and control, including in the time of crisis.

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