The monograph contains a currently relevant study of the problems of development of the accounting and analytical concept of controlling. As a result of the analysis of the historical development of controlling, its conceptual provisions and their essence were revealed. The concept of management accounting in the controlling system is defined, the organization and technologies of management accounting are studied. Considerable attention is paid to issues of business analysis in the controlling system. The monograph will be useful to researchers and teachers of various economic disciplines, as well as graduate students, undergraduates and students of relevant specialties. The monograph can be used by managers, specialists and executives who strive to create effective management systems based on the modern concept of controlling.