THE ROLE OF KEY PERFORMANCE INDICATORS IN MANAGING INTEGRATED BUSINESS STRUCTURES

This article explores modern approaches to managing integrated business structures (IBSs) through the development and implementation of adaptive key performance indicator (KPI) systems that take into account the heterogeneous nature of such holdings, which combine diverse assets and activities, necessitating a balance between centralized strategic planning and the operational autonomy of subsidiaries. Particular attention is paid to the KPI architecture, based on the principle of cascading goals, integrating financial and non-financial metrics, and considering synergies and inter-business interactions that ensure strategic flexibility and resilience in the face of digital transformation and increased market volatility. The functional roles of KPIs in corporate management are considered, including planning, control, motivation, and analytics, as well as the methodological and technological aspects of their implementation related to the creation of scalable IT infrastructures and overcoming organizational challenges.