CONTROLLING IN THE OPERATIONAL MANAGEMENT OF SMALL ENTERPRISES: ROLE, TOOLS AND PROSPECTS OF IMPLEMENTATION

In today’s dynamic business environment, small enterprises face a number of challenges, including effective operational management, rational use of resources, strengthening competitiveness and the ability to adapt to changes in the market situation. The article highlights the importance of introducing a controlling system into the operational activities of small enterprises as a tool for improving resource management efficiency, optimizing business processes and achieving strategic goals. The purpose of the article is to study the role and importance of controlling in the operational management of small enterprises, as well as to analyze the main methods and tools for its implementation. The research is based on the use of systematization and generalization methods to form theoretical positions on controlling, as well as on an empirical analysis of scientific publications on this topic. The article examines the essence of controlling as a modern management mechanism, its functional features and its role in ensuring the effectiveness of business processes. The review of scientific research covering the concept of controlling, its theoretical and practical aspects of application in small enterprises is carried out. Special attention is paid to the adaptation of controlling to the specifics of small enterprises, in particular through simplification of procedures and the use of digital tools and cloud technologies for budgeting and financial planning. Effective control allows small businesses not only to carry out operational control and planning, but also to adapt to changes in the market environment, increasing competitiveness and ensuring stable development. The conclusions indicate that controlling can become an indispensable element of the operational management of a small enterprise, which makes it possible to increase their efficiency, reduce risks and improve strategic planning. The study highlights the prospect of controlling development in a small enterprise as a necessary tool to ensure the sustainability of enterprises in the face of modern economic challenges.