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The study guide is prepared in accordance with the standard programme of the normative discipline "Controlling" for students majoring in "Management of Organisations", training direction 0502 "Management". It covers all the topics envisaged by the standard programme. It describes the essence of controlling, its role and importance in the economic activity of enterprises, and its place in the management system. It describes the objects of controlling, its types and methodological tools. Considerable attention is paid to the organisation of management accounting in the controlling system.

Recommended for students of higher educational institutions studying in the speciality «Management of Organisations», postgraduate students, teachers of universities of economic profile.