The discipline "Controlling" is a complex of disciplines that form the professional training of the future manager. The future manager must have profound theoretical knowledge and practical skills, using new concepts and management tools, which is controlling. The subject of discipline "Controlling" is in the methods and tools for the creation and use of a controlling system in the enterprise in the market conditions. The purpose of studying the discipline "Controlling" is to obtain the necessary theoretical knowledge and practical skills on the conceptual bases of management of a modern enterprise on the basis of the latest directions of information and economic development of the enterprise, namely the introduction of a system of controlling in the enterprise for achieving its operational and strategic goals.