Research the behavior of the assistance toward fixed costs and profit making

Contemporary science and business regard controlling as the inseparable part of the modern management concept. The current scientific and practical knowledge of industrial engineering was used as a basis for identification the main tasks of controlling management in an enterprise. The analysis of controlling tasks frequency shows, that the cost calculation and the performance calculation belong among the most frequent tasks, and that there is some kind of evaluation for all (production or nonproduction) areas in enterprises. Lean production is characterized by elimination of redundant, useless or partly necessary processes. Lean production is considered as the basis for the network enterprises and clusters. Individual enterprises are selected to clusters on the basis of rules of outsourcing.