Abstract
In modern conditions of uncertainty, manufacturers face many problems and risks that are sometimes impossible to predict. In these conditions, effective enterprise management requires a reorientation from standard tools and methods used in accounting or management accounting to modern monitoring methods. Such methods are based on the concept of controlling, which is extremely in demand today in foreign business management practice, since it is an information and analytical tool for making and implementing management decisions synchronized with accounting, analysis, and planning systems. Controlling is not an innovation for Russian commodity producers, but it is still greatly underestimated as a tool for effective business process management. To build a business process control system, enterprises need a systematic study of its essence, tasks, basic concepts and regulatory regulation in order to ensure economic security. The article examines the genesis of the development of the controlling system, as well as the use of available resources and the identification of potential opportunities formed through modern controlling tools and methods in management accounting.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
