Контролінг в управлінні інноваційним розвитком підприємства: організаційний аспект упровадження

Abstract

У статті визначено роль і місце контролінгу в системі управління інноваційним розвитком підприємства. Розроблено алгоритм впровадження контролінгу інноваційної діяльності, що забезпечує інформаційний супровід процесу прийняття управлінських рішень на підприємстві. Запропоновано комплекс заходів щодо удосконалення організаційної та інформаційної систем управління інноваційним розвитком підприємства із використанням цифрових рішень

The article considers the organizational aspects of implementing controlling in the system of managing the innovative development of an enterprise. The theoretical and methodological provisions of controlling as a tool for ensuring a qualitatively new format of information and communication interaction at all levels of the management hierarchy are studied and substantiated. The role of controlling in the process of managing the innovative development of enterprise is clarified, which consists in providing information support for making managerial decisions, coordinating innovative projects and optimizing the use of resources. Ways to improve and develop the theoretical and methodological support for the use of controlling as a technology for managing the innovative development of enterprise are proposed. Particular attention is paid to the task of controlling to form a management accounting system that goes beyond accounting and is intended to provide staff with information for accounting, evaluation, and analysis of the enterprise’s innovation activities. An algorithm for implementing controlling of innovation activities has been developed, which provides information support for the process of making management decisions at an enterprise and a set of measures to optimize controlling on the basis of digitalization. The recommended complex includes the development and implementation of integrated data management systems, automation of information collection and analysis, cybersecurity and development of procedures for the protection of confidential information. It is proved that successful integration of controlling into the management system of an enterprise is possible only with an integrated approach, including staff training, setting up technical support and continuous improvement of the implemented solutions. The integration of digital technologies into the controlling system is a key element in achieving high efficiency in managing innovation development. Business intelligence systems allow for in-depth data analysis and the creation of analytical reports that help management make informed decisions. Another important aspect is the automation of data collection, processing, and analysis using big data and artificial intelligence technologies, which allows forecasting trends and optimizing management decisions. The implementation of such digital solutions helps to improve the accuracy and timeliness of information needed to make decisions on innovation.