Information provision of costs controlling

The article studies various views on the controlling notion, its informational function and goal. Based on the approaches to understanding controlling that exist among scientists, the article presents the author's understanding of it as a system that ensures co-ordination of information subsystems, transforms information into the one that is useful for making decisions, ensures information support of management; system, which focuses on optimal use of information as a resource. The article forms the author's generalisation of the information function of controlling, its goals and tasks, containing orientation at information servicing of making and executing managerial decisions. The article presents classification of requirements (characteristics) of information of costs controlling. It provides the information base of expenditures accounting. It gives the author's understanding of the goal of costs controlling; the goal of formation of controlling information about expenditures; and information about costs controlling. The article generalises elements of information provision of the enterprise costs controlling.