СТРАТЕГІЧНИЙ КОНТРОЛІНГ В АДАПТИВНОМУ УПРАВЛІННІ ВИТРАТАМИ ІНТЕГРОВАНИХ КОРПОРАТИВНИХ ОБ’ЄДНАНЬ ПІДПРИЄМСТВ

Abstract

Effective cost management is crucial to an enterprise's development. Involving adaptive management principles allows for quick response to changing market conditions and rational allocation of expenses across projects and departments. Enterprise involvement in cooperation processes is a separate direction of adaptive potential accumulation that simultaneously expands the strategic controlling area. The aim of the article is to develop theoretical positions, methods, and practical recommendations for forming a cost management system based on the principles, procedures, and tools of strategic controlling. The research hypothesis is based on the necessity to update the cost management system of the enterprise by expanding cost management methods with strategic control tools and implementing cost-level adjustment adapters aligned with the business capabilities and results of strategic enterprise choice. The proposed adaptation mechanism fully complies with the functions and tasks of strategic and operational controlling. The article suggests that the classic approach to cost control can be enhanced by incorporating adaptation and mutual learning loops into the cost management system. It have been proved that strategic controlling should focus on anticipatory adaptation and formulating reference models for consolidated business capabilities within the integrated corporate entity, while operational controlling should regulate the level of costs using budgeting and plan-fact methods based on the capability map. It has been noted that a cost management system based on the principles of strategic control cannot be created independently of the general system of corporate governance, and the organization of strategic control involves coordinating the parameters of strategic choice of a corporate group with the processes of consolidating business capabilities and defining cost adjustment benchmarks. This approach ensures that the parameters of strategic choice will coincide with the parameters of corporate governance of the integrated group, with the main object of management being the value and needs of consumers in the output of the integrated value chain formation. The structure of enterprises integrated corporate association strategic choice about cost formation chains consolidation has been carried out. The logic of using the classifier of deviations causes in the costs level within the strategic controlling system has been determined. This logic have been mapped on the cost management system adapters work.