Place of Reserves Controlling in Financial and Logistic Management

The article considers and systemises approaches to interpretation of the essence of the process of reserves management. It characterises specific features of financial management of reserves compared to management and logistic management and makes a conclusion on the conceptual universality of the "financial controlling of reserves" notion. The author develops scientific and methodical foundations of the controlling of reserves as a special system of measures, methods and instruments, which is directed at functional support of enterprise management for increase of effectiveness of financial management of reserves through co-ordination of planning, accounting, control, internal consulting and information support functions. Prospects of further studies lie in the study of methodical instruments of controlling of reserves and their specific features in various fields of economic activity.