CONTROL AS A TOOL FOR FORMATION OF COMPETITIVE POSITIONS OF FOOD INDUSTRY ENTERPRISES

Abstract

In the current landscape, Ukrainian food industry enterprises are navigating a challenging phase of their operations. They are confronted with crisis phenomena, a high level of economic process fluidity at regional and state levels, and increased business activity on the global market. These factors necessitate prompt responses, effective management methods, and the maintenance of competitiveness. The contemporary concept of enterprise management - controlling, offers a promising array of operational and strategic management methods, planning, analysis, and control. It represents a new stage in enterprise development and requires thorough investigation and justification. One of the key roles of controlling is to provide information and analytical support for management decision-making. The article aims to highlight the conceptual foundations of the definition and implementation of the controlling system as a tool for forming the competitive positions of food industry enterprises. The methods of comparison, analysis, and theoretical and logical generalization were applied in the research process. The dialectical research method became the methodological basis. In the research process, it was proven that controlling is an innovative concept of an information and management approach, which is defined as a system of accounting and analytical tools that combines elements of accounting, control, planning and ensures operational and strategic management of the achievement of enterprise goals; the peculiarities of controlling are highlighted: the unity of operational and strategic decisions in financial and economic calculations; a new approach to financial and economic calculations for making informed decisions; rethinking of traditional management functions; a new understanding of the role of planning and economic services at the enterprise.

A schematic representation of the controlling concept at food industry enterprises is presented. The fundamental basis for this scheme is the delineation of the planning and control system and the information support system within the overall management structure.