DEVELOPMENT OF METHODOLOGICAL SUPPORT FOR THE ORGANISATION OF STRATEGIC CONTROLLING AT ENTERPRISES

Abstract

The article examines strategic controlling as a core management tool essential for ensuring effective long-term governance of enterprises in the context of digital transformation, increasing competition, and volatile external environments. It identifies the major barriers to the successful implementation of strategic controlling in Ukrainian enterprises, including insufficient methodological support, poor integration with managerial processes, shortage of qualified personnel, and fragmented data systems. The author highlights the need to adapt foreign practices to the specific features of the national business landscape. A comprehensive organizational and methodological framework is proposed to support the formation of a strategic controlling system at the enterprise level. This framework involves the use of advanced analytical tools such as SWOT and PESTEL analysis, Balanced Scorecard (BSC), scenario planning models, and discounted cash flow (DCF) methods. In addition, the incorporation of digital technologies like Business Intelligence platforms, Big Data Analytics, ERP, and CRM systems is emphasized, as they enhance the automation and precision of strategic monitoring and decision-making. The paper underscores the significance of aligning strategic controlling with core management functions such as planning, motivation, organizational structure, and control. Special attention is given to the development of strategic culture and the enhancement of human capital through professional education in controlling and strategy implementation. It is argued that building an effective strategic controlling system will not only improve the efficiency of strategic decisions but also increase organizational adaptability and resilience. The study concludes that enterprises striving for long-term competitiveness must invest in the development of flexible and customized controlling tools, promote digital integration, and cultivate a strategic mindset among employees. Such measures are critical for achieving sustainable development and maintaining market positions amid ongoing economic and technological disruptions.