Controlling as a contemporary concept of management

The main functional characteristics of controlling as a modern management category have been considered in the article. The relevance of controlling in the enterprise has been justified. A conceptual model of controlling as a modern management system has been proposed, which allows to integrate and coordinate all its elements. The main objectives of the controlling system are the formation of a development strategy, the orientation of management on the set goals, the prevention of crisis situations. The tools of controlling have been proposed, the application of which will ensure the achievement of the objectives of the enterprise