A. A. Poddubny - Ph.D. (Econ.), Head of purchasing Group, JSC «Kaluga Research Institute of Telemechanical Devices». E-mail: kniitmu@kaluga.net

In the article the problems of introduction and integration of risk controlling at the enterprises are analyzed. The integrated system of management, which includes strategic and operative management of both functional and business activity of organization, is considered. Adopted in the article principle of integration, first of all, is explained by the fact that in practice there is a big problem that there is no connection between strategic and operative levels of management. Controlling is capable to provide higher level of integration of strategic and operative management. Necessity and possibility of use of controlling as methodological base of the present concept of routine activity management at domestic enterprises is confirmed by the practice. Specialists in the field of controlling do not substitute linear heads, and offer only information-advising services for managers that allow to manage the enterprise according to assigned goals. Thus, controlling represents a control system, allowing to raise efficiency of enterprise activity and to provide a survival of the enterprise in the conditions of increasing complexity and dynamism of the markets due to advanced coordinating -integrating management component. Classical functions of management, such as planning, the control and the information support including accounting and the analysis, in the changed conditions require additional new content. Controlling approach assumes transformation of the future into the present. That is the principle and the most essential difference of considered concepts. Considering the purposes, functions and tasks of strategic and operative controlling in the present conditions, it is possible to draw a conclusion that the methodology and the instruments of controlling represents the mechanism of realization of integration process of strategic and operative levels of management into general management system.