The main purpose of mastering the discipline "Internal control and controlling" is the development of students ' personal qualities, as well as the formation of General cultural and professional competencies in accordance with the requirements of the Federal state educational standard of higher education in this field of training. Functionally-oriented target orientation of the discipline - the acquisition of knowledge by students on the organization of control work, including in the field of costs of production of labor products, the calculation of their cost, as well as the preparation of the necessary information for the purposes of planning, analysis and control of the effectiveness of previous management decisions of financial and economic activities.