Theoretical Aspects of Determination of the Bank's Readiness to Introduce Controlling

The goal of the article is theoretical substantiation of the essence and main features of such notion as the bank's readiness to introduce controlling. The article generalises approaches to definition of such a notion as readiness to changes. It specifies the essence of the "bank's readiness to introduce controlling" notion and offers to consider it as such a state of the management system, which testifies to a possibility of conduct of changes with consideration of availability of competences of managerial personnel required for performance of controlling functions. The further studies could be connected with assessment of the level of bank's readiness to introduce controlling.