JUSTIFICATION OF THE STRUCTURE OF THE MONITORING AND CONTROLLING SYSTEM AT AN AGRICULTURAL ENTERPRISE

Abstract. The article is devoted to justifying the structure of the monitoring and controlling system at an agricultural enterprise. The study aims to develop theoretical and methodological foundations and practical recommendations for creating and implementing an effective monitoring and controlling system at enterprises, particularly in the agro-industrial sector, considering the specifics of their activities, modern market environment conditions, and sustainable development requirements. The study presents the principles of integrating monitoring and controlling into the overall enterprise management system. Special attention is paid to using modern digital technologies, such as automated data collection and processing systems, business analytics, big data, and artificial intelligence. The study substantiates the feasibility of introducing monitoring as a process of continuous observation of the enterprise's key performance indicators. It was found that the central monitoring tasks include controlling the implementation of strategic and tactical plans, analyzing resource utilization efficiency, assessing market risks, and identifying deviations from planned indicators. Controlling is characterized as a system that includes planning, analysis, and decision-making, considering the enterprise's long-term goals. The research revealed the critical role of controlling in ensuring sustainable enterprise development, cost optimization, and improving competitiveness. The article outlines the main elements of a comprehensive monitoring and controlling system: the information base, methodological support, operational and strategic control, and adjustment mechanisms. The importance of their interaction in creating an integrated system capable of functioning effectively in a volatile market environment is emphasized. Particular attention is paid to implementing such systems in agro-industrial enterprises. It is noted that applying an integrated approach to monitoring and controlling ensures adaptability to external challenges, risk reduction, and rational resource utilization, which is critically important for the industry. The study confirmed the effectiveness of monitoring and controlling as tools for improving enterprises' productivity, stability, and investment attractiveness. The conclusion is drawn on the necessity of implementing such systems to achieve strategic goals and ensure long-term development.