THEORETICAL FRAMEWORK OF STRATEGIZING INNOVATIVE DEVELOPMENT OF ENTERPRISES IN THE CONTEXT OF ANALYTICAL-CONTROLLING SUPPORT

The article explores the theoretical foundations of strategizing the innovative development of enterprises within the framework of analytical-controlling support. The key scientific approaches to defining the concepts of “innovative development,” “strategizing,” and “controlling” are analyzed, taking into account modern economic conditions and the necessity of integrating strategic analysis and controlling tools into the management process. It is emphasized that the innovative development of an enterprise can be characterized as a complex, continuous, and systemic process of qualitative transformation, facilitated by the implementation of innovations in all areas of activity to achieve long-term competitive advantages, financial stability, and expanded market opportunities. In the context of the historical paradigm of the strategic management concept's evolution, it is established that strategizing is a comprehensive, multi-level process of developing, implementing, and adapting strategic decisions aimed at ensuring sustainable development and enterprise competitiveness in a dynamic environment. The necessity of applying controlling to enhance the effectiveness of strategic management decisions is substantiated, as it contributes to optimizing innovation processes and minimizing risks in a volatile business environment. The mechanisms of analytical-controlling support are examined, which enable enterprises to effectively respond to market challenges, adapt business models to the conditions of Industry 4.0, and ensure long-term competitiveness. The interrelation between strategic analysis and controlling tools in the innovation management process is identified, allowing enterprises to increase their resilience to external threats, ensure the efficient use of resources, and create prerequisites for sustainable economic growth. The research results can be utilized in the practical activities of enterprises for developing innovative development strategies, as well as in shaping state policies for business support and innovation stimulation.