Контрол и контролинг
Control and controlling

Author(s): Plamen Iliev
Subject(s): Economy, Accounting - Business Administration
Published by: Нов български университет
Keywords: control; management; controlling; accountability; planning
Summary/Abstract: The essence of control is considered by many authors, primarily as a function of management and as a feedback link in the system of management carried out by the state or the owner. It appeared with the earliest human consciousness, as from the very beginning, human society was aware of the necessary need for control, which is constantly developing and improving until today. Control should be seen as control and regulation in social governance, where both subjects and objects of control actually reside and constitute it in the form of various operating and working systems. In addition to being a function of management, control must also be seen as a public attitude, or as control of society, which leads to the confirmation of socially accepted norms and rules of behavior, to an impact on the behavior of individuals. Unlike control, the concept of controlling arose much later, in the late 19th and early 20th centuries in the United States, which was caused by the increase in the scale of enterprises and their complex internal and external environment. Controlling and its development are the result of the growing needs for improvement of management functions in organizations, in the conditions of a dynamically changing environment. Controlling unites the achievements of economic analysis, planning, management reporting and management in a single and comprehensive concept and is aimed at the future development and achievement of the goals of each organization. The concept of “controlling” can be defined as a conceptual-management system, oriented towards the future development of the organization and the achievement of its goals, and aimed at information-analytical and methodical provision of its management in the implementation and coordination of management functions, planning, regulation, motivation, control, accountability and information provision, supporting decision-making by management.

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