The forming of a cost controlling system as an element of the policy of providing balanced sustainable enterprise development

The article gives the essence of the notion “the concept of controlling”, systematized most significant controlling concepts, defined by the existing approaches to its content, target and functional orientation. The article deals with the essence of contro lling its role in the management system and current trends in its development. The basic controlling concepts presents and systematized; the author proposed a classification of the most important concepts. It is proved that the introduction of controlling the enterprises’ activities of can be considered as one of the elements forming the architectonics of a mechanism to ensure balanced and sustainable economic growth. Reviewed the importance of costs controlling as an element of the company’s management sys tem, its components and the main approaches to the costs controlling. The article defines the role of cost controlling for the providing of competitiveness and balanced sustainable development of the company, proves the feasibility and main stages of the c ost controlling system formation.