EVOLUTION OF THE CONTROLLING SYSTEM IN BUSINESS STRUCTURES IN THE FACE OF CHANGING MACROECONOMIC ENVIRONMENT

The article explores the evolution of the controlling system in business structures under the influence of macroeconomic environment transformations. Particular attention is paid to the transition of controlling from a purely accounting and cost-monitoring function to a strategic management tool that supports decision-making processes in conditions of economic uncertainty, inflationary pressure, currency fluctuations, and rising energy costs. The study emphasizes that the intensification of external economic challenges forces enterprises to reconsider traditional management practices in favor of more adaptive and analytically supported approaches. Controlling systems, as highlighted in the research, allow for timely assessment of financial stability, identification of deviations from planned indicators, and effective adjustment of business strategies. The article presents evidence that the implementation of controlling mechanisms contributes to the optimization of operational costs and improvement of enterprise profitability. Based on empirical data, it is demonstrated that companies applying modern controlling practices achieve a 15–20% increase in profitability and a 10–12% reduction in expenditures within the first two years of implementation. The study also outlines the functional tasks of controlling within business structures and substantiates its integrative role in coordinating internal business processes, enhancing transparency, and mitigating risks. In the context of macroeconomic instability, the controlling system is positioned as a key management subsystem that ensures the enterprise’s resilience, adaptability, and competitiveness in volatile markets. The conclusions justify the need to systematically develop and improve the controlling function as part of the enterprise's overall management system. Moreover, the article highlights the increasing relevance of digital tools in supporting controlling activities, particularly in the areas of real-time data analytics and scenario planning. It is noted that enterprises which invest in digitalization of controlling processes are better positioned to respond to sudden market disruptions. The findings suggest a growing trend towards the integration of controlling with other management subsystems, such as risk management, strategic planning, and ESG reporting.