The basic premise of a concept of controlling
Creating preconditions of economic independence of the enterprises, today the market makes rigid economic demands which focus the enterprise on effective and profitable activity. Researches have shown that necessity of creation new and revision of operating mechanisms of management at the enterprises is defined first of all by that there was a reorientation of the purposes of activity of the enterprise and communication between a current condition of the enterprise and strategy of its development has amplified; conditions and requirements to development and acceptance of timely and optimum decisions have changed. It is defined that controlling as the most perspective scientific direction, answers modern conditions of development of economy and provides creation new and perfection of operating mechanisms of effective development and competitive advantage of the enterprise. In work problems of controlling for the purpose of formation of the uniform scientific approach to definition of concept «controlling» are investigated. For an estimation of a current state of controlling and prospects of its development the retrospective show of ideas and forms of evolution of controlling is tracked.