DEVELOPMENT STAGES OF THE CONCEPT OF CONTROLLING |
| 6 | |
| 2009 |
| ECONOMIC SCIENCES |
| scientific article | 65.011.8 | ||
| 244-245 | controlling, managerial accounting, controller |
| The author's definition of controlling is presented. The origin of the term is considered and the most important development stages of the concept of controlling are specified. Some differences in the understanding and application of the system of controlling in Germany and the USA are shown. |
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