FORMATION OF AN INTEGRATED CONTROLLING SYSTEM OF AN AGRICULTURAL ENTERPRISE

Abstract

The article examines the theoretical and methodological foundations for the formation and implementation of an integrated controlling system at agricultural enterprises under conditions of economic instability, military challenges, climate change, market uncertainty, inflation, labor shortages, and logistics disruptions. The relevance of the research is determined by the need to improve management efficiency through the integration of planning, accounting, monitoring, analysis, and control into a unified management system capable of supporting strategic decision-making. The evolution of the concept of controlling is analyzed, demonstrating its transformation from an information-support function into a comprehensive enterprise management system focused on achieving strategic objectives. The article substantiates the role of controlling as an effective management tool that ensures timely information support, risk reduction, optimization of resource utilization, and improvement of enterprise competitiveness. A methodological approach to the formation of an integrated controlling system for agricultural enterprises is proposed, including strategic, tactical, and operational management levels, diagnosis of the existing management system, development of performance indicators and key performance indicators based on the Balanced Scorecard concept, establishment of organizational responsibilities, implementation of modern ERP and Business Intelligence technologies, and continuous monitoring with corrective actions. Special attention is paid to the organizational structure of the controlling service, taking into account the specific features of agricultural enterprises and agroholdings. The study identifies the key principles of an effective controlling system, including systematicity, timeliness, flexibility, integration, objectivity, efficiency, simplicity, and cost-effectiveness. It is concluded that the implementation of an integrated controlling system contributes to improving management quality, increasing transparency of business processes, reducing operational risks, strengthening strategic adaptability, and ensuring the sustainable development and long-term competitiveness of agricultural enterprises.