The article examines problems of restructuring integrated business groups in the construction industry. The term «restructuring controlling» is defined. The model of restructuring controlling is proposed. The objectives, goals and the participation of controlling in the restructuring are defined.

Keywords: restructuring, controlling, integration, disintegration, outsourcing, franchising

The article examines evolution of the ideas about the main goal of enterprise activity from the profit maximization to the value maximization for all stakeholders. The conception of controlling is examined. The need of controlling adoption in integrated business groups is substantiated.

Keywords: restructuring, controlling, conception, value-oriented management, integrated business group