Controlling as a control system of activity of the economic subject is guided by information formed in management accounting. In turn, realization of contractual policy in many respects defines conducting management accounting. The contractual policy as the special instrument of the choice like the concluded contracts (contracts) and their conditions allows to provide optimum result at management of financial and economic activity of the economic subject. In the present article theoretical scientific approach to the contractual policy defining an institutional profile of management accounting in system of controlling is formulated. At this approach the coordination instrument of controlling is the contractual policy (through variations of terms of transaction (contract) improve economic results).