It should be noted that controlling combines two components

Controlling and Controlling as a philosophy as a tool. Controlling as a philosophy and way of thinking leaders focused on effective use of resources and development company in the long run. Controlling as a tool-oriented goals, an integrated system of information-analytical and methodological support in planning, monitoring, analysis and decision making in all functional areas of business activity. Now in the economic literature keenly debated issue not only with regard to controlling the individual components, its relationship with management, but it may be appropriate as an independent controlling the direction of science and practice. Working controlling scientific hypothesis is a synthetic science, based on economic theory, systems theory, cybernetics, operations research, management, accounting, analysis, risk management, information theory, psychology, marketing, etc. The main controversy concerns the question of controlling the entry of the management or controlling the separation from him. It is believed that in addition to controlling the planning, organization, personnel management, etc. is a function of management, that is, its subsystem. According to other scientists, controlling provides methodological and instrumental base to support the basic functions of management: planning, monitoring, recording, analysis and assessment for management decisions. The paper notes that controlling - a system of governance. In this interpretation, controlling almost gets the right to independent existence. The essential insight of this problem lies in the fact that is self-controlling synthetic discipline that has arisen as a result of the selection of a new direction of management - its support service, under which to understand the information, advice, methodology, communication support management decision-making in the economic sphere, taking into account new developments science and best practices. Category: Uchot bank ucherizhdeny