Implementation of a controlling system as a business process management tool

Сулима, Мар'яна Олександрівна and Дрижук, Олександра Юріївна (2025) Implementation of a controlling system as a business process management tool In: Сучасна фінансова політика України: проблеми та перспективи, 02.12.2025, м. Київ, Київський столичний університет імені Бориса Грінченка.

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Abstract

In today's environment of digitalization and growing competition, companies are faced with the need to improve the efficiency of business process management. One of the key tools for achieving this goal is the implementation of a controlling system that combines planning, accounting, analysis, and control, providing information support for management decisions. Modern business conditions are characterized by a highly dynamic external environment, market globalization, and increased competition. In such conditions, management decisions require high-quality information support, flexible response to changes, and constant control. One of the key tools that provides a systematic approach to business process management is controlling. Controlling combines the functions of planning, accounting, analysis, and control, forming a unified information system for enterprise management. Unlike traditional accounting or management accounting, controlling is focused not only on recording costs and results, but also on forecasting, evaluating, and optimizing them.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	controlling; planning; business processes; monitoring; diagnostics
Subjects:	Наукові конференції > Всеукраїнські
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Мар'яна Олександрівна Сулима
Date Deposited:	25 Dec 2025 11:49
Last Modified:	25 Dec 2025 11:49
URI:	https://elibrary.kubg.edu.ua/id/eprint/55085

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