2018
DOI: 10.17512/znpcz.2018.2.13
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Transformation of the strategic controlling system under the influence of the digital economy: the experience of Ukrainian enterprises

Abstract: 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 acco… Show more

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Cited by 2 publications
(3 citation statements)
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“…To form the initial information base necessary for monitoring the diversification processes in the enterprise, it is proposed to rely on the data of the controlling system, which allows you to integrate almost any company management tools and provides support for the long-term development of the enterprise based on the system integration of planning, control, and information support functions. This approach to identifying control is relatively new; it distinguishes the strategic orientation of control between its areas of application and, as the researchers note, is actually a highly developed system for managing the achievement of organizational goals (Kyzenko & Hrebeshkova, 2018;Kyzenko, 2019).…”
Section: Methodsmentioning
confidence: 99%
See 1 more Smart Citation
“…To form the initial information base necessary for monitoring the diversification processes in the enterprise, it is proposed to rely on the data of the controlling system, which allows you to integrate almost any company management tools and provides support for the long-term development of the enterprise based on the system integration of planning, control, and information support functions. This approach to identifying control is relatively new; it distinguishes the strategic orientation of control between its areas of application and, as the researchers note, is actually a highly developed system for managing the achievement of organizational goals (Kyzenko & Hrebeshkova, 2018;Kyzenko, 2019).…”
Section: Methodsmentioning
confidence: 99%
“…In the context of our study, it should be noted that control allows you to set up strategic management processes to ensure: 1) an organic combination of purely economic tools of managerial impact with tasks of a strategic nature (Kyzenko & Hrebeshkova, 2018); 2) economic evaluation of the key parameters of the enterprise, which are analyzed at each stage of strategic management (Yevdokymova, 2011;Ligonenko, 2013).…”
Section: Introductionmentioning
confidence: 99%
“…Kyzenko and Hrebeshkova [5] studied the prerequisites and main trends of the transformation of strategic controlling in accordance with the development of the digital economy. The authors pay the main attention to only one area of con trolling accounting and consider only the directions of mod ernization of the accounting system, which somewhat narrows the use of their conclusions.…”
Section: Information Technologies Systems Analysis and Administrationmentioning
confidence: 99%