Methodological Foundations of Controlling in the System of Ensuring the Performance, Stability, and Adaptability of Enterprises in Conditions of Crisis Changes

Abstract

The article examines the theoretical, methodological, and practical aspects of how a controlling system functions as an integrating link in crisis management at a modern enterprise. It is shown that in the context of global instability, increased wartime-economic risks, and digital transformations, traditional management approaches are losing efficiency, which substantiates the need to implement adaptive controlling tools. A comprehensive classification of crisis phenomena has been carried out based on key features (source of origin, area of manifestation, scale, duration, depth, level of controllability, and consequences). The relationship between specific types of crises (financial, production, organizational, personnel, marketing, investment, managerial) and the corresponding controlling tools has been systematized. A structural scheme called «The Role of Controlling in Ensuring the Efficiency, Resilience, and Adaptability of an Enterprise in Conditions of Crisis Changes» has been developed and scientifically substantiated. This illustrates how external environmental crisis challenges are transformed through the lens of KPI monitoring, scenario planning, and flexible decision-making. An expanded structural-functional «Model of the Role of Controlling in Ensuring the Efficiency, Resilience, and Adaptability of an Enterprise in Conditions of Crisis Changes» has been created. Within this model, the interaction of the controlling system with the classic management functions (planning, organizing, motivating, controlling) at both strategic and operational levels is detailed through continuous information flows and feedback loops. It is argued that strategic controlling focuses on supporting long-term resilience and adaptability (through risk management and scenario analysis), while operational controlling is aimed at maintaining current efficiency (through budgeting and variance analysis). It has been proved that continuous feedback in the model provides preventive diagnostics of weak threat signals, minimizes the time lag in making corrective decisions, and turns the destructive consequences of a crisis into transformational opportunities for the enterprise.