FORMATION OF AN ENTERPRISE CONTROLLING SYSTEM

Abstract

In the context of global economic instability and intense market competition, enterprises must continuously adapt their management systems to maintain financial stability and ensure long-term development. This article explores the theoretical and methodological principles underlying the formation of an effective enterprise controlling system, which plays a key role in enhancing management efficiency, supporting strategic planning, and optimizing resource allocation. Controlling acts as an integrative mechanism that unifies diverse managerial functions—such as planning, analysis, monitoring, and decision-making – into a coherent structure aimed at achieving corporate objectives.

The article emphasizes the importance of developing a controlling system tailored to the specific features of a company's operations, management style, organizational structure, and information needs. Key elements of the controlling system are analyzed, including external environment control, control variables, standards, reporting, evaluation, corrective measures, motivation mechanisms, communication channels, and monitoring. Their coordinated application ensures timely responses to deviations, minimizes risks, and fosters innovation.

Furthermore, the study categorizes controlling tools into three main groups: financial control instruments, operational control tools, and behavior-based employee control methods. It highlights the significance of financial statement analysis and risk-oriented control approaches, supporting adaptive management under uncertain conditions. The proposed model for enterprise controlling is a strategic management tool essential for aligning internal processes with external challenges, thereby increasing competitiveness and sustainability in the long run.