# 109 590-595 View full article

УДК 005.52:658.012.32

DOI: https://doi.org/10.36887/2415-8453-2026-2-109

Huseynli Shamil Rufat oghlu,
Applicant for the Third (Educational and Scientific) Level of Higher Education,
Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine,
https://orcid.org/0009-0006-7679-2384

JEL classification: M10, M11, D21

The article examines the structure of the controlling mechanism in the enterprise management system and identifies the peculiarities of its functioning under modern economic conditions. The study considers controlling as an integrated system of information-analytical, financial, strategic, and operational support for management processes. Particular attention is paid to the role of control in ensuring coordination among planning, monitoring, analysis, and managerial decision-making within industrial enterprises operating amid economic instability, digital transformation, and intensifying competitive pressure. The activities of Metinvest and Baku Steel Company were analyzed to determine the practical features of operational, strategic, and anti-crisis controlling in metallurgical enterprises. The research identified the main elements of the controlling mechanism, including strategic, operational, and financial controlling, as well as information-analytical support. The study also highlights the growing importance of digital technologies, ERP systems, automated monitoring platforms, and predictive analytics in improving the efficiency of enterprise management systems. Special attention is devoted to the development of controlling mechanisms in the machine-building industry, where the complexity of production processes, high capital intensity, and technological modernization require the implementation of integrated management and monitoring systems. Statistical indicators and forecast calculations were used to assess trends in steel production, export activity, and the level of digitalization of controlling systems for 2026–2028. The results demonstrate that transforming control from a traditional function into a strategic management tool increases enterprise adaptability, improves risk management efficiency, and strengthens long-term competitiveness. The study confirms that integrating digital and analytical instruments into the controlling mechanism forms the basis for sustainable industrial development and effective managerial decision-making in modern enterprises

Keywords: controlling, controlling mechanism, management system, industrial enterprise, anti-crisis management, digitalization, strategic controlling, operational controlling.

Rеferences

  1. Kostiunik, O., & Lakomova, M. (2023). Rol systemy kontrolinhu v upravlinni stiikym rozvytkom pidpryiemstva [The role of the controlling system in managing the sustainable development of the enterprise]. Molodyi Vchenyi, 4(116), 135–138. https://doi.org/10.32839/2304-5809/2023-4-116-27
  2. Shpylova, V. O. (2017). Instrumenty kontrolinhu v systemi finansovoho antykryzovoho upravlinnia [Controlling tools in the system of financial anti-crisis management]. Ahrosvit, (17), 3–7.
  3. Diachenko, N. M. Kontrolinh yak faktor pidvyshchennia efektyvnosti upravlinnia pidpryiemstvom [Controlling as a factor of increasing the efficiency of enterprise management]. http://dspace.kntu.kr.ua/jspui/bitstream/123456789/367/1/18.pdf
  4. Bedrynets, M. D., & Denega, T. M. (2018). Kontrolinh v systemi finansovoho antykryzovoho upravlinnia pidpryiemstvom [Controlling in the system of financial anti-crisis management of the enterprise]. Zbirnyk Naukovykh Prats Universytetu Derzhavnoi Fiskalnoi Sluzhby Ukrainy, (2), 15–27.
  5. Berdar, M. M. (2016). Kontrolinh yak suchasna kontseptsiia upravlinnia promyslovym pidpryiemstvom [Controlling as a modern concept of industrial enterprise management]. Ekonomika ta Derzhava, (11), 39–43.
  6. Shevtsiv, L. Yu., Nepevna, B. O., & Shevtsiv, A. B. (2019). Teoriia i praktyka vprovadzhennia systemy kontrolinhu v umovakh informatsiinoi ekonomiky [Theory and practice of implementing the controlling system in the conditions of information economy]. Biznes Inform, (10), 244–252. https://doi.org/10.32983/2222-4459-2019-10-244-252
  7. Latysheva, O. (2017). Osnovni tendentsii rozvytku, perspektyvy ta mozhlyvosti zabezpechennia staloho rozvytku mashynobudivnykh pidpryiemstv v Ukraini [Main developmental trends, prospects and opportunities for ensuring sustainable development of machine-building enterprises in Ukraine]. Visnyk Pryazovskoho Derzhavnoho Tekhnichnoho Universytetu. Seriia: Ekonomichni Nauky, 1(47), 82–88.
  8. Kaplina, A. I. (2021). Kontrolinh u systemi efektyvnoho upravlinnia pidpryiemstvom [Controlling in the system of effective enterprise management]. Efektyvna Ekonomika, (2). https://doi.org/10.32702/2307-2105-2021.2.70
  9. Druhova, O. S. (2024). Kontrolinh в antykryzovomu vartisno-oriientovanomu upravlinni diialnistiu vyrobnychykh pidpryiemstv [Controlling in anti-crisis value-oriented management of industrial enterprises activity] (Doctoral dissertation, Odesa National Technological University). https://ontu.edu.ua/download/dissertation/abstract/2024/Abstract-Dugova.pdf
  10. Liashenko, V., Prokopenko, R., & Yakubovskyi, M. (2017). Obhruntuvannia napriamiv rozvytku promyslovykh rehioniv Ukrainy z metoiu strukturno-tekhnolohichnoi modernizatsii [Substantiation of developmental directions of industrial regions of Ukraine for the purpose of structural and technological modernization]. Upravlinnia Ekonomikoi: Teoriia ta Praktyka, 9, 3–26.
  11. Buzhymska, K. O., & Overchuk, A. V. (2017). Neobkhidnist vykorystannia elementiv systemy kontrolinhu subiektamy maloho ta mikropidpryiemnytstva [The necessity of using elements of the controlling system by small and micro enterprises]. Visnyk ZhDTU: Ekonomika, Upravlinnia ta Administruvannia, 3(81), 68–72.
  12. Zorina, O. (2009). Orhanizatsiia kontrolinhu v Ukraini: pytannia teorii ta praktyky [Organization of controlling in Ukraine: Issues of theory and practice]. Visnyk Natsionalnoho Universytetu Lvivska Politekhnika. Seriia: Menedzhment ta Pidpryiemnytstvo v Ukraini: Etapy Stanovlennia i Problemy Rozvytku, (647), 61–67. http://www.nbuv.gov.ua/portal/natural/VNULP/Menegment/2009_647/61.pdf
  13. Stanislavchuk, O. (2009). Hnuchkyi kontrolinh yak element antykryzovoho upravlinnia pidpryiemstvom [Flexible controlling as an element of anti-crisis enterprise management]. Ekonomika ta Pidpryiemnytstvo, (28). http://www.nbuv.gov.ua/portal/Soc_Gum/Ekpr/2009_28/Statti/22PDF.pdf
  14. Adamenko, M. (2012). Perspektyvy vykorystannia systemy kontrolinhu na pidpryiemstvakh Ukrainy [Prospects for using the controlling system at Ukrainian enterprises]. Ekonomika Ukrainy, (32).

The article was received 31.05.2026

Quote article, APA style

Huseynli S. R.31.05.2026. Structure of the controlling mechanism in the management system. Ukrainian Journal of Applied Economics and Technology. 2026. №2. 590-595 pp. https://doi.org/10.36887/2415-8453-2026-2-109

Quote article, MLA style

Huseynli S. R. Structure of the controlling mechanism in the management system. Ukrainian Journal of Applied Economics and Technology. 31.05.2026. https://doi.org/10.36887/2415-8453-2026-2-109