Abstract
Controlling is designed to manage the processes of analysis, adjustment and regulation of planned and actual indicators. The main goal of cotrolling is to prevent crisis situations. Deviations that may occur due to incorrect analysis may in the future give an incorrect assessment of the economic environment. The controlling system is the most important element that forms the management system of the organization as a whole. Modern management that meets all global trends includes operational and strategic planning. The essence of operational controlling is the formation of tools and methods for effective management of the current tasks of the organization. The essence of strategic controlling is the formation of tools and methods for effective management of the strategic objectives of the organization. The article presents a comparative description of these types of control. The main tasks of controlling include: identifying errors in the work of the organization, coordinating their activities, this is necessary to improve the competitiveness of the organization and prevent force majeure. Another task of controlling is to provide information support for the planning process. The purpose of the control principle is to generate two reports on the actual achieved goals and objectives of strategic controlling. Information should be provided in the form of written communications with a preliminary assessment of their significance. It is the written form that makes the notifier more fully present the situation. Documentation allows you to get information at any time, as well as to evaluate its completeness. Thus, decisions on operational issues are made taking into account the strategic goals of the organization, which encourages the implementation of operational and strategic goals. Therefore, the interaction of management accounting and controlling can increase the competitiveness of the organization and will allow you to achieve all your goals.
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