Abstract
The purpose of this study is to analyze theoretical and practical basis of controlling and to provide implementation guidelines for enterprise controlling. The problem of controlling implementation was considered by two criteria: sphere of application and time of validity. Taking into account sphere of application criterion the objectives can be achieved by certain tools, namely: management accounting in the form of profit and loss statement; information flow in the form of workflow system and mapping of business processes; planning which includes budgeting and monitoring that could in turn allow to compare performance to predetermined standards, plans or objectives; responsibility accounting. The second criterion that is time of validity is considered as strategic. DOI: http://dx.doi.org/10.12731/2218-7405-2013-1-39
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