Forming of the system of kontrolinga on an enterprise

Economic maintenance of kontrolingu is considered in the article, as to direction which intensively develops in industry of theory and practice of management enterprises. It is indicated on problems, what pov''yazani with interpretation of concept "kontroling" in works of domestic and foreign scientists-economists. Opinions of authors are considered in relation to new conception of kontrolingu, which provides activity of enterprise on the stages of strategic and tactical management.