The article summarizes the methodological approaches to the formation of a strategy for the use of strategic controlling based on the analysis of the state of the external and internal environment, research of innovative activity and assessment of innovative potential. The author provides his own understanding of the essence of strategic controlling and establishes its main tasks in the enterprise management system. Different views to the definition of controlling, its functions and methods are researched. Systematization of knowledge is considered to order the role of controlling in contemporary economical thoughts. A place and a role of controlling in company management are determined. The information on practical possibilities of using the tools of strategic controlling is generalized and systematized. An attempt has been made to classify the controlling toolkit by industry and duration of the analyzed periods. The perspectives of controlling management technology are disclosed, due to the peculiarities of national economic conditions. The place of controlling in the enterprise management system as a central subsystem has been determined. The tasks, areas of application and objects of controlling have been defined. The factors of external and internal environment of the enterprise in modern conditions of management are characterized. For the successful implementation of strategic controlling, the advantages and disadvantages of its current tools are determined, the choice of which should be carried out due to the specific features of an individual enterprise.
Taking into account all groups involved, the main goal of developing a new strategy for the enterprise was its preservation, improvement and development. The new development strategy aims to increase the value of the enterprise while achieving material, environmental and social goals. When introducing controlling, it is necessary to carefully evaluate the tools that will be introduced and compare the complexity of implementation, the need for the information received. The prospect of further research within the framework of this problem is the complex implementation of tools for the implementation of strategic controlling of production and economic activities at industrial enterprises.
