An enterprise as a subsystem or element of the environment and an enterprise as a system or a separate whole means an organization that is determined by the structure and form, in which the transformation of inputs into outputs is performed in order to make a profit. It follows that the company has a structural and functional dimension. The structural aspect is focused on observing and determining the ability to work, and the functional dimension on observing and determining the manner and consequences, the results of that work. The differences in management in the current or traditional and modern conditions are reflected in the changes in the way of thinking, the way of behaving and the orientation. Continuity of functioning, as well as reliance on one's own actions, which are important business conditions in the past, have been replaced by current and future expected conditions that mark discontinuity, complexity and dependence on decisions of others, ie on decisions from the environment. Of course, such changes are also reflected in planning, control and information, ie analysis of the balance sheet as a component of management. Management problems are structured differently, instead of simplicity, complexity has emerged.