CHANGES IN CONTROLLING FUNCTIONS IN BUSINESS MANAGEMENT IN MODERN CONDITIONS
Abstract
The article shows that controlling in entrepreneurial activity is an important tool for effective enterprise management. However, modern controlling is no longer limited to the function of controlling and analyzing the company's reporting, but also includes a wide range of strategic tools and analytical methods of influencing business processes and operations. The advantages of modern controlling are the ability to analyze data in depth, forecast future trends, manage risks and support strategic decision-making. Modern controlling is becoming more adaptive and focused on achieving strategic goals, which meets the requirements of modern business. It is proved that there is a need for innovative ideas and tools for effective response of management systems to emerging problems and challenges, as well as for finding options for their prevention and elimination. At the same time, controlling provides a systematic approach to management, where management functions are interconnected and complement each other. It provides a methodological basis for planning future goals and strategies, monitoring the implementation of planned tasks, accounting and analyzing data to assess efficiency and identify potential problems. The author characterizes the modern functions of controlling: monitoring and analysis, planning and forecasting, optimization and risk management, information provision and decision-making. The author shows its main functions (strategic and operational planning; coordination of plans and activities; formation of information channels; control, audit and internal audit; methodological support and internal consulting), advantages that contribute to improving management and achieving business goals, the main areas of analytical work, and areas of practical application of controlling. It is proved that the latest controlling is not only becoming more adaptive, but is turning into a key tool for effective enterprise management, which helps to predict possible risks and plan possible solutions to eliminate them, which meets the requirements of modern business.
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