IN RUSSIA AND ABROAD
The author analyzed foreign and Russian experience in application of controlling. The essential stages of its development were singled out based on the history of its formation. The major causes of Russian controlling falling behind the foreign one and the reasons of demand for controlling in Russian enterprises are determined.
Keywords: controlling, aims of controlling, American and German controlling models, controlling in Russia.
Elena P. Troshina, candidate of Economics, associate professor; Ilya V. Platonov, a post-graduate student - Samara State University of Economics