Куртева, Галина2025-03-1420191311-221Xhttp://research.bfu.bg:4000/handle/123456789/794This study examines the specifics of the activity of the controller in the enterprise. The evolution of the controlling activity is being monitored as well as the reasons for introducing the position controller in the organization is analyzed. Further, the study justifies the importance of this position for the management process in enterprises. From this point of view, the focus is on the elements of the competency model of the position controller in the modern enterprise.bgcontrollingcontrollercompetence profileArticle