The elements of the theoretical-methodological tools of controlling in the context of management of innovative … development of the enterprise are explored in the article. In particular, the definition of the concept of «controlling» as an …-making with a view to ensuring its effective functioning is showed, the list of functions to be performed by controlling in the …

підприємствах, його адаптації до існуючих економічних умов.In the article the approaches to the definition of "controlling" are … analyzed, its substantive components are indicated. Reasons for limited using of controlling in domestic practice are … designated. The stages of evolution of the concepts of controlling, which reflect the change in intrinsic understanding of this …