The article analyzes the preconditions for the transformation of the strategic controlling system in enterprises in response to the challenges of the digital economy. The authors reveal why it is necessary to modernize the accounting system of companies. To increase the argumentation of the authors' working hypotheses, the experience of using managerial technologies to provide strategic control functions at Ukrainian enterprises is generalized. The key transformation trends of the strategic control system according to the results of the Ukrainian business management survey are determined.

Abstract:The article examines the company's business model in the context of transformational and transactional costs of economic organization. Strategic budget seen as a tool of identification and registration of transaction costs in the system of enterprise budgeting. The structure of proposed budget reflect the strategic transformation and transaction costs of the enterprise for the main business models blocks: consumer segments, value proposition, sales channels, customer relationships, revenue streams, key resources, key activities, key partners.