Dialectic Approach to Forming the Theoretical Bases of Strategic Controlling in the System of Enterprise Crisis Management

Abstract

The aim of the scientific article is to develop a dialectic approach to the formation of the theoretical bases of strategic controlling in the system of enterprise crisis management under modern permanent economic conditions. As a result of the research, using the dialectical approach, the concepts “strategy”, “controlling” and “strategic controlling” are analyzed; the author’s definition of these concepts are given. There carried out a decomposition analysis of the concept “strategic controlling in the system of enterprise crisis management” in the modern economic thought. It is noted that the concept should be used to mean the method for managing an enterprise by attracting all the necessary resources of the enterprise to ensure its effective functioning and increasing its competitiveness in the long term, which is formed on the basis of the information base to identify causal relationships, taking into account the occurrence of crisis phenomena caused by internal and external factors. Thus, the implementation of strategic controlling in the system of crisis management of an enterprise within the framework of the situational mechanism should be overseen in the process of monitoring activities of the enterprise, allowing for real-time controlling of changes in indicators over time and forming an information base for making management decisions to adjust the trajectory of achieving the planned indicators.

Keywords

• controlling
• strategy
• strategic controlling
• crisis management
• strategic controlling in the system of enterprise crisis management