CONTROLLING AS A FUNCTION OF STRATEGIC MANAGEMENT

In the conditions of the economic situation, which has become complicated due to the war, in Ukraine, in recent years, the issues of realistic justification of the strategic component of the enterprise management system have become particularly urgent and significant. The realities of macroeconomic processes in the country and the world are such that the main determining vector is maintaining competitive positions, preserving the previously achieved level of profitability, jobs, and financial stability. In addition, in the process of implementing previously approved business strategies, adjustments have to be made during the implementation of already started projects and the fulfillment of conditions under previously concluded contracts and accepted obligations. The subject of the article is methodological approaches, tools and methods of controlling for the purpose of forming and implementing effective strategic management of an enterprise, based on a comprehensive retrospective analysis, realistic budgets and business plans, and assessing the impact of aggressive environmental factors. To substantiate the scientific hypothesis, methodological provisions, generalize the empirical base and develop practical proposals for improving the mechanism and organization of controlling in the strategic management system, a set of analytical and economic methods and tools used to study the system of management of economic activities of economic entities was used. Based on a critical analysis of traditional approaches to strategic business management and controlling functions, the content and sequence of strategy formation were clarified, the features of information support for the development of a system of forecast strategic parameters and further assessment of their achievement were identified. In order to develop the theoretical basis, the author’s definition of financial controlling was proposed, and the classification of types of strategies for ensuring the financial stability of the organization was expanded. In terms of the practical orientation of the research results, which are universal in nature and can be used in enterprises of various fields of business activity, proposals have been formulated to improve the information and analytical system of controlling as a function of strategic management.