| Summary: | The tasks of improving the methods and tools of strategic enterprise management determine the relevance of including the controlling mechanism in the process of managing the enterprise's activities. The purpose of the paper is to substantiate the need to use controlling in the process of strategic enterprise management. The authors use general logical methods and research techniques: a systematic approach, generalization, analysis and synthesis. The paper notes the plurality of views of management theorists and practitioners about the essence of controlling and discrepancies in its functional purpose, which entail the problems of organizing and effectively using the controlling mechanism in enterprise management. In this regard, the authors emphasize the view of controlling as a function of strategic management, systematize the list of implemented controlling tasks and factors that predetermine them, indicate the special role and place of controlling as a kind of tool in the analytical mechanism of self-assessment of the effectiveness of the goal-setting and goal-implementing function of enterprise management, the action of which (i.e. tool) is possible with an adjusted feedback model in the control loop. The prerequisites have been identified and a model for the consistent development of controlling in enterprise management has been tested in relation to the object of research - the regional power grid company PJSC “IDGC of North-West”. The result of the first stage of mastering the controlling functionality is the ability to partially relieve the top management of the company from operational and technical issues in favor of preparing and implementing management decisions of a strategic focus and content. The spectrum of orientation of the controlling functional in the management of PJSC “IDGC of North-West” towards achieving tactical and strategic goals for the long-term existence and development of the company is shown. Prospects for further research into the problem of organizing effective controlling are in the development of methodological support for the process of integrating information flows using digital technologies. Scientific novelty lies in the presentation of controlling as a management function that ensures the company’s activities in accordance with plans in the interests of achieving established goals.
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