The article reveals the essence of the notion "controlling" and investigates historical stages in the development of controlling. The characteristic features of each stage of evolution and their interrelation are presented and the effectiveness of controlling toolkit in improving the system of organizationaleconomic management is justified. The main provisions regarding controlling models are revealed and generalized; scientific schools of controlling and their differences are defined and major subsystems of controlling are presented. The main aspects reflecting the essence of the notion "culture" are studied; the role of culture in modern society and in the system of organizational-economic management is determined. Main definitions of the notion "culture", which are most appropriate for characterizing the subsystem of operational controlling, are analyzed. The key aspects of organizational culture characterizing operational controlling as a controlling subsystem are identified; internal and external factors that affect the formation of organizational culture and its changes are defined. Specific features of national culture and their influence on corporate culture of an economic entity are disclosed; characteristics of corporate culture that are taken into account in the process of preparing management decisions are reflected. The development prospects of organizational culture that are based on modern controlling conceptions are considered contributing to further improvement of economic entity's organizational-economic management and to increasing effectiveness in management decisions.

The article is devoted to the urgent problem of managing the financial flows of an economic entity based on the receipt and analysis of relevant information characterizing the movement of cash, explored options for a cash management policy, disclosed problems and errors that may arise during their implementation, substantiated and proposed ways to solve them using tools controlling liquidity and solvency of an economic entity, organization of effective planning payments.

The article considers historical stages in the development of accounting as a part of the world culture. The specific features of each stage of evolution are represented and the main aspects of accounting information system as a source of relevant data are identified. The effectiveness of the controlling toolkit to improve the system of accounting is substantiated, the main provisions of the controlling conception are singled out and generalised; the scientific schools and their differences are identified. The analysis of various definitions revealing the content of the notion "culture" based on the condition and achievements of society as a collective of individuals who are in turn characterised by the unity of social, economic and cultural life is carried out. The essence of the notion "culture" and its versatility are determined; the actions of individuals responsible for the evolution of the economic life of society as a reaction to the obtained information are substantiated. The necessity to reflect the main provisions of accounting from the standpoint of their influence on economic decision-making, individuals' consciousness, distribution of resources, trajectory of economic development and the well-being of economic entity is investigated. The necessity to represent accounting as a subsystem of culture is substantiated. The main definitions of the notion "culture" which are most appropriate for characterising the subject matter of accounting are studied. The key aspects of describing the system of accounting as a culture component are identified.

The article considers the main aspects that characterize the economic security system of the Eurasian Economic Union (EAEU) and means to ensure economic security that contribute to increasing economic potential and to creating conditions for the effective development of integration processes. The authors investigated the main documents of the Eurasian Economic Commission (EEC), a constantly acting regulating body of the EAEU, and developed recommendations for creating unified strategies of the economic security of the Eurasian Economic Union that can be implemented in the system of risk management that, in turn, is based on the controlling toolkit. In the process of the research it was determined that the political aspect alone is not enough for the preservation and effective development of the Eurasian Economic Union as common economic interests and possible effects from their implementation are the crucial components of viability of any integration union including the EAEU country members. In this regard the formation of the system of economic security of the integration union of Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan is a relevant issue. In order to contribute to the integration of the countries of the Eurasian Economic Union that is based on the geopolitical aspect it is necessary to ensure economic security which determines both the theoretical and practical significance of the study. At the same time such integration would promote the unification of the EAEU countries that are different in the level of their socio-economic development.

The article is devoted to the issues of accounting and reflection in the financial statements of state sub-sidies in the context of a pandemic in accordance with IFRS, the forms of presentation of state subsidies, the features of their recognition as part of financial results are disclosed.