УДК 330.341.1+330.368

DOI: https://doi.org/10.36887/2415-8453-2024-4-66

Yehiozarian Artur,
Candidate of Sciences in Economics, Deputy Head of the Office North-Eastern Office of the State Audit Service of Ukraine,
https://orcid.org/0009-0006-2245-8858

JEL classification: A19; B49; L10; M29; O12

In the era of globalization, enterprises face unprecedented challenges arising from market volatility, rapid technological advancements, and the increasing complexity of global supply chains. Traditional strategic planning methods often lack the adaptability and foresight to navigate these challenges effectively. Integrating controlling approaches into strategic planning gives enterprises a framework to enhance resilience, flexibility, and competitiveness. Controlling facilitates real-time monitoring, risk assessment, and resource optimization, enabling organizations to align their operational capabilities with long-term objectives. This study emphasizes the role of adaptive mechanisms as a key component of strategic planning through controlling. Adaptive mechanisms enable enterprises to anticipate market dynamics, mitigate risks, and leverage emerging opportunities. The research highlights critical controlling functions, including dynamic forecasting, scenario planning, performance monitoring, and feedback mechanisms, which collectively ensure the agility and efficiency of strategic decisions. Furthermore, the study underscores the importance of integrating digital technologies, such as data analytics and enterprise resource planning systems, to enhance the precision and responsiveness of controlling processes. The article also explores the significance of fostering a culture of adaptability within organizations. Engaging stakeholders in planning ensures alignment with organizational goals while fostering innovation and proactive problem-solving. Future research directions include developing industry-specific applications of controlling-based adaptive mechanisms to address different sectors’ unique challenges. This approach aims to refine strategic planning practices and contribute to sustainable development in an increasingly interconnected and volatile global economy.

Keywords: strategic planning, controlling, globalization, adaptive mechanisms, competitiveness.

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The article was received 27.10.2024