The concept of «sustainability» is used traditionally in the financial analysis of companies'' activities and it’s calculated as a series of indicators based on financial reports

Nowadays concepts of sustainability suggest to view it as a trend towards sustainable development of the company allowing to gain a number of advantages. The Controlling acts as one of the most effective tools in this strategy implementing. The Controlling introduction allows to get an effective means of monitoring and identifying various threats for enterprise development and it''s a reliable tool in the concept of sustainable development implementing.