контроллинг(The application of financial principles within a corporation to create and maintain value through decision making and proper resource management. The New York Times Financial Glossary. – АД)
финансовый контроль(financial control = financial management. The actions of the management of an organization taken to ensure that the costs incurred and revenue generated are at acceptable levels. Financial control is assisted by the provision of financial information to management by the accountant and by the use of such techniques as budgetary control and standard costing, which highlight and analyse any variances. OB&M Alexander Demidov)
