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Controlling as the Backbone of Enterprise Management

Author: Mikael Sh. Oganyan, postgraduate of Financial Management Dprt; Olga B. Veretennikova, Dr. Sc. (Ec.), Prof., Head of Financial Management Dprt.

Abstract: The paper analyzes how German and Russian scientific schools see the role of controlling in the system of enterprise management and examines modern trends in the evolution of the concept “controlling”. The authors suggest and prove their own view of the issue. In addition, the authors present the developed scheme for enterprise management that encompasses controlling.

Key words: controlling; enterprise management; enterprise policy; strategic and operational planning; manager; proprietor; psychological aspects; control system; information; business process; correction function of controlling.