Role of monitoring and controlling in enterprise management systems

The article is dedicated to the research of the role of monitoring and controlling in enterprise management systems, as they enable the acquisition of operational information about the state of business activities, identifying deviations from planned indicators, and taking corrective actions. The aim of the article is to analyse, systematize, and improve the theoretical and methodological foundations for implementing monitoring and controlling systems in enterprise management. The article examines modern approaches to understanding controlling and monitoring as key management tools that contribute to achieving the strategic and operational goals of businesses. It is substantiated that controlling is defined as a comprehensive system that integrates planning, accounting, analysis, and control functions, aimed at achieving efficient resource use and aligning enterprise activities with strategic objectives. The study shows that monitoring, in turn, serves an operational function, ensuring a continuous process of tracking key indicators and responding promptly to deviations. The research highlights the importance of integrating controlling and monitoring to enhance the enterprise's adaptability to changes in the market environment. Arguments are presented that digitization significantly expands the capabilities of these tools by automating data collection and analysis processes, thereby increasing the accuracy of management decisions. Controlling provides a systematic approach to business process management, allowing for risk forecasting, scenario modeling, and resource optimization. Meanwhile, monitoring enables a quick response to market challenges and internal changes, maintaining business stability. It was revealed that the interaction between controlling and monitoring forms a comprehensive management system, where controlling sets strategic directions, and monitoring ensures the execution of tactical tasks. The research found that the implementation of monitoring and controlling contributes to enhancing the transparency of management decisions, reducing risks, and supporting sustainable enterprise development in the context of digital transformation