SYSTEM DESIGNATED PURPOSE OF THE MANAGEMENT CONTROL IN VARIOUS NATIONAL TRADITIONS
In clause(article) the analysis of purpose(assignment) of the management control over foreign countries and in Russia is lead(carried out). Stages of development of interfarm calculation (in Russia), the management account (the Great Britain, the USA), controlling (Germany) are considered. Functions through which realization the system designated purpose of the management control over the centers of the responsibility is opened are allocated, within the framework of the management account, controlling, system of interfarm calculation. The system of the management control over the centers of the responsibility as the monitoring system of efficiency is considered. Perfection of mechanisms of system of the management control will allow to remove a number(line) of the lacks peculiar to traditional systems of the internal reporting.