The main object of this paper is to present a method of assessment of the processes of making managerial decisions and the controlling model. The method is the new tool of management of enterprises, which helps make more effective and efficient decisions. It tries meets needs of users, particularly a top management, concerning the search of synthetic measures being characteristic of a state and changes of economic processes in enterprises. Characteristics of the method distinguishing it out of different methods are the fullness and the complexity. The fullness means the use a multilevel approach in assessment decision-making processes. It was suggested to make analysis in five areas: praxeological, ethical, economic, psychological-social, professional competence. In the method are using the criteria (five to area): the efficiency, the praxeological effectiveness, the care, the simplicity, the distributive justice, the neutrality, the sincerity, the honesty, the loyalty, the profitability, the laboriousness, the economy, the financial fluidity, the productivity of the cash, the promptness, the availability, the perseverance, the commitment, the self-reliance, the communicativeness, cooperation, the conducting, the innovation. Complexity of the method enables aggregation of outcomes of fragmentary assessments into more general. This task is being carried out through algorithms of the aggregation. In order to rationalize implementation and use of the multilevel method in enterprises the controlling tool was offered. The controlling is a system of the planning, the monitoring, the analysis, the assessment and the reporting of data and of the information concerning the assessment of processes of making managerial decisions. For these goals were constructed models of the module of the controlling and procedures for the nominal model (of universal character for applying reasons) and two real models (for case studies). Functioning of the method was verified on the basis of its simulation in two companies: the power station and a building enterprise.