Knowledge and understandings of tools of operational control, which are necessary for forming a controlling mechanism at the enterprise;
Have the ability to create a system for managing costs of production enterprises in order to find ways to optimize them;
Have the ability to apply budgeting technology for financial planning in an enterprise, develop separate types of budgets, monitor their implementation and analyze deviations;
Have the knowledge of tools and methods of operational control to improve financial performance and financial position of the enterprise.

prerequist: cost management; financial management; strategic enterprise management

1. The concept of controlling, as an enterprise management system, its essence and importance for the development of the enterprise; 2. Features and tools of controlling in the management of expenses of the enterprise; 3 Approaches and instruments of financial control in the enterprise; 4. Financial responsibility centers and organization of control over financial liability centers; 5. Technology of budget development at the enterprise.

1. Партин Г. О., Фінансовий контролінг: навч.посібн./ Партин Г.О., Задерецька Р.І. — Львів: Видавництво Львівської політехніки, 2013. — 232 с.
2. Давидович І.Є. Контролінг: Навчальний посібник. – К.: Центр учбової літератури, 2008. – 552 с.
3. Financial management and control - general rules Skopje, December 2010. – 167 p.

Current control (30 points)
Exam (70 points)