In the world -based on recent frauds in …nancial reporting of partial deregulation of the …nancial system, as some of the causes for the latest economic crisis, there is once again a growing distrust in external audit,

Controlling knowledge is in great demand in this crisis times. More and more people are willing to learn about controlling as well. It can be said that it is a connection between the global financial crisis and the growing demands on the controller's services in a global market. The controller's duty is to serve the management as an economic navigator and to ensure that the company's ship reaches its profit targets. To reach the mentioned duty, the controller has to be sure that he or she has an organizational support from the top management. Controlling outlines business policy of an enterprise, the term derives from an English word-to control-control, managing, setting rules and directing. It includes the tasks of management planning and business processes supervision. Controlling as a term dates from the Middle Age, but not until 18 th century in the USA, when a clerk who was responsible for keeping the balance of government budget appeared and was called comptroller. In Europe, controlling became a more serious topic of conversation in the 1870s mostly in German speaking countries. Controlling can be described as a navigation process towards set goals of an enterprise or as an economic consciousness of an enterprise. This study defines it as a subsystem of managing which coordinates planning and control, and provides information, creates and links the system, oriented towards result. Based on the organizational investigation, primarily the finance departments in our enterprises, it comes to the conclusion that the current situation in most enterprises is that there are sectors or plan and analysis departments which deal with analyzing the things that happened and cannot be influenced on. It was suggested to establish the controlling department which can be applied to the systems of economy and which would be directed to recognizing and forecasting the future. Nowadays, a modern enterprise can successfully fight with the competition, only if it puts efficient controlling into practice. The goal of controlling is to recognize and solve problems or suggest measures for solving them and all that, in order to avoid such problems in the future. Constant application of operational and strategic controlling instruments will assure the improvement of the situation on the market, as well as the realization of set goals and will ease the process of making decisions. If the methods of controlling are applied, the work can always be correct and successful, because the data obtained that way, are always used for predicting, and fast reacting to the noticed problem.

The authors of the paper analyse the contribution of controlling to enterprise efficiency. Controlling is an approach that helps companies focus

There has been increased attention directed lately, both in theory and in practice, to investigating the impact of intangible assets on company performance. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the performance of trade companies in Serbia. The conclusion is that they are an increasingly important factor in the performance of trade companies in Serbia. In support of this, the fact is that there is a high correlation between intangible costs and sales revenues.

Porezi predstavljaju najznačajniji oblik javnih prihoda jedne države na osnovu kojih država prinudno uzima novčana sredstva od subjekata i sredstva prikupljena na ovaj način služe za zadovoljavanje finansijskih potreba države i ostvarivanje drugih ciljeva kao što su ekonomski, socijalni, kulturni, ekološki, obrazovnii sl. Istraživanje u ovom Master radu ima za svrhu prvenstveno da upozna a zatim i pokaže značaj javnih prihoda u vidu poreza, kroz performanse poreskih sistema. Istraživanje se zasniva na analizi performansi poreskih sistema tri države i to Švajcarske, Francuske i Rusije, kroz praktične primere vođenja poreske politike. Osnovni zadatak ovog rada jeste da se sa teoretskog aspekta sagleda značaj finansijskog stanja i ključnih indikatora zemalja u funkciji vođenja poreske politike.