Abstract:

The relevance of the study is confirmed by the fact that the use of controlling potential increases the effectiveness of company management, and the bulk of the additional effect is provided in the production sphere thanks to innovations related to the implementation of controlling.Mutual enrichment of experience, which is actively promoted by controlling, turns it into a multifaceted universal management tool, which becomes an integral part of modern management, contributing to the qualitative improvement of management.

The purpose of this study is to monitor the international experience of controlling evolution and its use in modern conditions of Russia.

To achieve this goal, the following tasks were solved:to consider the most important fundamental principles, the essence of the development of controlling both in the country and abroad, taking into account the experience of specialists in this field;

To reveal the tasks of controlling at the present stage and the problems of its implementation;

to consider various approaches of the categorical-conceptual apparatus of controlling domestic and foreign authors ; to systematize controlling categories by homogeneous groups.

The methodological foundations of the study are the methods of system analysis. These methods are used as a theoretical basis in the works of domestic and foreign scientists on controlling.

The result of this study is the conclusions made on the basis of international experience in the evolution of controlling and its use in modern conditions of Russia.