Theoretical aspects of development of the controlling system in the enterprise

In the era of post-industrial society, the main production resource is information and knowledge. Due to rapid changes in the market, to manage a modern company, the comprehensiveness of the information base for making operational and strategic decisions and monitoring their implementation is especially relevant. This article discusses the problem of accounting and interpretation of data, taking into account the changes and development of operational controlling. The importance is represented by an effective information-analytical system of the enterprise and a rational choice from existing internal and external offers.