Цифровая трансформация функций контроллинга

Abstract

The highly turbulent external environment of an organization and the multi-level internal environment necessitate fundamentally new conceptual approaches to the organization management. Contemporary postindustrial period specifies digital business transformation as a new vector of the companies’ economic development. In this regard, the author considers the controlling system that has received worldwide recognition to be an effective one. The paper briefly characterizes the main trends in the global economy, changes in business environment, and management issues in the activity of an organization. The analysis of the functioning and development of the general management and digital technology system allowed distinguishing a number of interrelated components of the contemporary management paradigm. The author specifies the directions of theoretical studies in the field of controlling: clarification of the conceptual apparatus, the formation of the principles of constructing a system, functional features identification, the development of up-dated tools, and the expansion of spheres of influence on various aspects of the company’s activity. The paper presents the author’s interpretation of the “Controlling” category, determines the boundaries of the tasks of the controlling system, and highlights its main functions. The paper presents the assessment of the state and dynamics of digital transformations of Russian organizations. The author describes the main directions of the controlling system digitalization in the company and considers the impact of using the key digital technologies on the management efficiency. The paper defines the most promising Industry 4.0 technologies, the use of which leads to the controlling system transformations and qualitative changes in its functionality. The theoretical and practical understanding of digital opportunities in the sphere of management and the structuring of controlling functions allowed formulating the essence of transformation of each of them. The author proposes the development of the controlling system based on digitalization, which ensures the stable functioning of an enterprise and the systemic solution of problems arising as a result of interaction between the enterprise and the internal and external environment.