Cornel, Grigorut; Lavinia-Maria, Grigorut - In: Constanta Maritime University Annals 18 (2012) 2, pp. 305-308
Controlling outlines business policy of an enterprise, the term derives from an English word - to control - control, managing, setting rules and directing. The controller's duty is to serve the management as an economic navigator and to ensure that the company's ship reaches its profit targets....