Abstract

The subject of the study is the controlling system in an organisation, which is necessary for information support of the management decision-making process. Methodology. The research applied the methods of economic research: monographic method (when processing scientific sources and reviewing thematic literature); scientific abstraction and generalisation (when studying various methodological approaches to support processes of management decision-making); abstract-logical method (when substantiating key factors that have an impact on processes of management decision-making in the organisation, formulating conclusions of the research conducted); methods of analysis and synthesis (when justifying the phasing of the process of making and implementing management decisions based on innovative development). The purpose of the publication is to substantiate directions for improving the process of making managerial decisions by improving the controlling support. Conclusion. The controlling process is an important function and stage of the management process in general and of the organisation's management decision-making in particular. The information support of the controlling system is of great importance for the formation of analytical support for the decision-making process. The strategic vector of the organisation's development in the current and future conditions is the innovation component, which must be taken into account when making, implementing and monitoring the implementation of management decisions. In addition to the innovative component, the management decision-making process must take into account external and internal factors of the company's activity, which must be subject to constant monitoring and control. In order to increase the validity of management decisions, it is necessary to have a controlling system in the management of innovative processes based on an innovative anticipatory element. The paper offers a model of managerial decision-making with the use of controlling support, which is aimed at increasing the competitiveness of an organisation on the basis of innovative development.

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