Working scientific hypothesis

The morphological similarity of the terms" controlling "and" control "with respect to identity of these concepts. In the literature meets the assertion that "in fact, controlling a system of financial control, as the basic information coming in terms of financial parameters. Several similar position is that "controlling the function of internal control in the enterprise, determines profitability of its individual departments." Such an understanding of the controlling is very narrow and does not correspond to its present concept, the basic credo of which is in the direction of the efforts of the controller is not on past events, and for the future development of the company, taking into account its potential opportunities and threats. The opposite point of view is that controlling and monitoring are not connected to each other. Some authors believe that the controller is not involved in the control and performs the function of regulation, taking into account the goal, above all, the profit target. Role in the control loop controlling is not just a passive observation and recording of events, and to identify causal factors that led to the emergence of negative facts, the adjustments to existing plans in accordance with the changing external environment, as well as checking the timeliness, completeness and quality of implementation of decisions controlling working scientific hypothesis with a larger concept than management accounting, which is the foundation for the formation of an information database. Managerial Accounting can be viewed in terms of the full, expanded, and the shortest definition. From the perspective of a complete determination of a certain degree of conditionality can equate the management accounting and controlling. In theory and in practice there are two models controlling: the American and German. The American model is called "management accounting", and professionals who deal with them, are called controllers. According to the American model, controlling (management accounting) introduced a system of planning, information management, accompanied by special economic calculations, internal audit, etc. According to the German model, in the controlling includes planning, information management and reporting, special economic calculations, internal accounting. Category: Uchot bank ucherizhdeny | Tags: Controlling