The role and modern trends in the development of controlling in enterprise management: theoretical aspects and practical application in Ukraine and Azerbaijan

Abstract

The thesis focuses on the role and modern trends in the development of controlling as a critical function in enterprise management, emphasizing its theoretical foundations and practical applications. The research highlights the increasing importance of controlling in decision-making processes, ensuring resource efficiency, and enhancing competitive advantage in enterprises. A comparative analysis of controlling practices in Ukraine and Azerbaijan is conducted, considering the specific socio-economic conditions and regulatory environments of both countries. The study identifies key challenges and opportunities for integrating advanced controlling tools and approaches into enterprise management systems. The results are relevant for improving strategic planning, operational efficiency, and financial sustainability in modern enterprises.