Valentyna Kostyuchenko, Anastasiia Kamil
In conditions of uncertainty and unpredictability managers of a trading company need to show flexibility and speed in making management decisions. This becomes possible with the use of controlling which today is an available concept of management in modern management. Thus, during a pandemic a very important role is played by accounting provision of controlling which is the main source of timely and relevant information needed to reduce risks and make decisions at all levels of the enterprise.