At the moment, there are a lot of actual problems related to management control that have arisen in connection with the development of new types of trade and the emergence of trade units whose trade activity is fundamentally different from the traditional trade activity practiced by the vast majority of local trade entities. The importance and timeliness of the studied topic lies in the fact that the management control is an information system which accumulates and manages information, in order to assess and manage the business performance of organizations. The main purpose of the sudy is to develop the theoretical base regarding the particularities of management control for commercial entities which are practicing e-commerce transactions. The present article include complex scientific and methodological materials related to all aspects of the particularities of management control in commercial entities which practice in addition to traditional types of commerce, new trade activities such as e-commerce, involving scientific research methods such as: classification, observation, deductive and inductive reasoning, synthesis, analysis, recording and documentation. Among the most important and relevant obtained results there can be mentioned: the development of the theoretical and practical basis regarding the management control system in trade entities.