摘要：There is currently no economic entity that is free from distress, risks and difficulties of various kinds that eventually lead to rather negative effects on the business plans, on the strategies and the set objectives of the company and invariably affecting the corporate image and the relationships with business partners or other categories of stakeholders. Thus, regardless of their size, corporations now have to adjust, monitor and co validate the control activities and procedures in compliance with the effective regulations and, at the same time, react promptly and enforce corrective and continuous control measures in order to ensure of the efficiency of these actions and observe the active legal provisions. The objective of this paper focuses on this specific context, emphasizing and analyzing the manner in which the issues and the risks encountered by a business entity can be avoided or overcome through the implementation of the fundamental controlling principles that are defined by the significant controlling methods and instruments that are essential for the planning and budgeting of the economic and financial indicators.
关键词：Controlling; Planning and budgeting; Financial indicators; Business plans
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