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The article aims to develop a structural model of controlling as a modern concept of human resources management in achieving strategic and operational objectives of the corporation and in developing the intellectual potential of employees. The process approach is defined as the basic approach to the study of this problem, producing the continuous improvement and development of employees' intellectual potential. The developed system of controlling, providing an estimate of the corporationdoi:10.5539/res.v7n4p13 fatcat:5izy7z2jefgsfohmzwncnlxvcy