Practical application of controlling in agrarian business entities

The article is devoted to the practical implementation of controlling in the activities of agricultural business entities, which is a relevant direction in ensuring effective resource management, optimizing production processes and increasing the competitiveness of enterprises. The article considers the main stages of implementing controlling, including the creation of a specialized department, integration of modern information systems, personnel training and development of key performance indicators (KPI). Key controlling tools are studied, such as budgeting, variance analysis, costing, and SWOT analysis, which allow for a comprehensive analysis of the economic activities of enterprises. Particular attention is paid to using ERP systems for centralized data management, accounting and monitoring processes automation, and support for strategic decision-making. The authors emphasize the importance of improving personnel skills through training in the basics of controlling, training in working with modern software, and organizing inter-functional cooperation to strengthen process integration. The value of KPI as a tool for assessing the effectiveness of enterprises is determined, and examples of indicators for the agricultural sector are given, such as yield, cost of production, degree of resource use, and environmental sustainability. The article also highlights the key challenges of implementing control, including resistance to change, limited financial resources, and a shortage of qualified specialists. Ways to overcome them are proposed, including the involvement of external experts, the phased implementation of controlling practices, and the use of state support in the form of grants and subsidies. The study's results indicate that controlling is a multifaceted process that requires careful planning, investment in technology, and development of organizational structure. This ensures increased management efficiency and optimization of resource use and contributes to the sustainable development of agricultural enterprises. The article offers scientifically sound approaches to the integration of controlling that meet modern challenges and needs of the industry.