контроллинг

In the last few years in Russia both on theoretical and practical levels increased significantly to controlling interest as a fundamentally new approach to the management of an enterprise, regardless of the type and scope of its activities. In this regard, the concept of the relationship issues of process-oriented management in business organizations become even more important. The paper summarizes the available scientific theory and understanding of controlling how a certain process, presented author’s treatment of controlling, as independent complex cross-functional process-oriented management concept.