THEORETICAL ASPECTS OF DEVELOPMENT OF THE CONCEPTUAL FOUNDATIONS OF CONTROLLING

The situation of economic uncertainty dictates the need to apply progressive approaches to management, which include controlling. The study of the evolution of views on controlling is necessary for an objective assessment of the current state of this concept, the prospects for its development in domestic enterprises. The article presents the theoretical aspects of the formation of the concept of controlling, reflects the views of the most famous foreign and domestic researchers in the field of controlling regarding the essence of this category. The systematization of approaches to the definition of the concept of “controlling” is given, the author's approach to interpreting this concept is proposed, taking into account modern trends in the development of management theory and practice. Formulating the definition of the concept of “controlling”, the author focuses on the relationship between the concept of controlling and process management.