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The textbook comprehensively examines the theoretical foundations and practical tools of financial controlling. Organisational models, tools and methods of ensuring the effectiveness of financial and economic activities of an enterprise are revealed. The conceptual foundations and methods of value-based and strategic financial controlling, balanced scorecard, financial diagnostics and monitoring are defined. For students, trainees and teachers of master's programmes in economics. It will be useful for specialists of financial and economic services, financial controllers, businessmen and specialists in the field of financial management.