INTEGRATION OF CONTROLLING IN THE GENERAL MANAGEMENT SYSTEM OF THE HORECA INDUSTRY

Under the double effect of competitive pressure and demand diversification, companies today feel the need to know their costs better. This is the only way to explain the current development of controlling and its privileged tool, analytical accounting ("management accounting" or "managerial accounting" in Anglo-Saxon), which no enterprise can do without if it wants to survive. The study carried out in the conceptual issue of controlling allowed us to identify its particularities as a useful tool for financial managers. In the research methodology we used as methods: documentation, comparison, synthesis.