КОНТРОЛИНГ В СЕКТОРА НА НЕДВИЖИМИТЕ ИМОТИ И ВЪЗМОЖНОСТИ ЗА ПРИЛОЖЕНИЕТО МУ В ОБЩИНСКИТЕ ЖИЛИЩНИ ПРЕДПРИЯТИЯ

Невена Бамбова

Abstract: Controlling is increasingly recognized as a key management tool with growing application across various economic sectors, including real estate management. In the context of municipal housing enterprises in Bulgaria, its implementation can significantly contribute to improving efficiency, transparency, and sustainability in managing municipal property. This article aims to present the conceptual foundations of controlling in real estate management and the specifics of municipal housing companies in Bulgaria, as well as to highlight the potential for introducing controlling practices into their management.

Key words: real estate controlling; municipal housing enterprises; public property management; sustainability; ESG integration.

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