INTEGRATION OF MANAGEMENT CONTROL AND MARKETING MANAGEMENT IN THE SYSTEM OF STRATEGIC DEVELOPMENT OF AN ENTERPRISE

Abstract

The article substantiates the theoretical foundations and practical recommendations for the integration of management controlling and marketing management in the system of strategic development of enterprises under the conditions of digital transformation and increasing environmental turbulence. The research emphasizes that in the modern economy, characterized by volatility, uncertainty, complexity, and ambiguity, enterprises need comprehensive management instruments that combine analytical precision with strategic flexibility. Management controlling provides enterprises with systematic information and analytical support, risk management tools, monitoring of performance indicators, and ensures the objectivity of managerial decisions. Marketing management, in turn, focuses on creating competitive advantages, customer orientation, and long-term value growth. The integration of these two areas creates a synergistic effect, allowing businesses to simultaneously strengthen strategic planning, operational adaptability, and market responsiveness. The study highlights the main contradictions in current practice: the isolated use of controlling and marketing, fragmentation of data analysis, insufficient monitoring of marketing efficiency, and lack of qualified professionals with interdisciplinary competencies. Based on the analysis of international and Ukrainian scientific research, the authors developed a two-level integrated management model, which combines strategic forecasting, risk analysis, scenario modeling, and investment efficiency assessment with market segmentation, positioning, and the implementation of integrated marketing strategies. At the operational level, the model provides for the monitoring of KPIs (ROI, CAC, LTV, market share), tactical campaign adjustments, and closed-cycle feedback between controlling and marketing. Practical recommendations include the introduction of KPI systems for marketing departments, integration of CRM and BI systems, training of hybrid specialists, and the use of big data and predictive analytics. The proposed model ensures the resilience, adaptability, and sustainable development of enterprises in conditions of digitalization, market uncertainty, and crisis challenges.