ECONOMIC ESSENCE OF STRATEGIC CONTROLLING, ITS PLACE IN THE MANAGEMENT OF INDUSTRIAL ENTERPRISE

The article examines the theoretical concepts for the interpretation of the essence of the economic category «strategic controlling», which is now very relevant for the management of large industrial enterprises. The main purpose of the concept of controlling is to increase the efficiency of operational and strategic management of the enterprise. It is indicated that controlling allows to exercise constant control over the achievements of both strategic and operational goals of the enterprise, according to this principle, there are strategic controlling and operational controlling. The main characteristics of strategic and operational controlling are highlighted and compared. The main tools used in the implementation of strategic or operational controlling are indicated. Analysis of existing views on the concept of «strategic controlling» shows that at the present stage there is no single methodological approach to defining the concept of «strategic controlling». The works of scientists who studied the problems of definition and key characteristics of controlling are analyzed. The origin, evolution and modern interpretations of the concept of «strategic controlling» are studied. Groups of approaches to the definition of the concept of «strategic controlling» are identified and generalized, the reasons for the diversity of views on this concept are identified and presented. The advantages and disadvantages of each approach to determining the economic category are revealed. The existing definitions of the term «strategic controlling» are grouped and analyzed. The author's definition of the concept of «strategic controlling» is developed. The tasks of strategic controlling in the system of strategic management of an industrial enterprise are determined. It is concluded that controlling is in constant development, since the current market and economic situation is changing quite rapidly, and enterprises must adapt to it and predict their actions, taking into account future changes. Its development is closely related to the development of the theory of enterprise management. The structure of controlling in an individual industrial enterprise may change depending on its capabilities and needs.