Determining the place of financial controlling in the system of corporate integration management technologies
Poniuk V.
a graduate of the third (educational and scientific) level of higher education,
ORCID https://orcid.org/0009-0008-0399-0755
e-mail: poniuk@suem.edu.ua
PZHE “Rauf Ablyazov Eastern European University”, Cherkasy
Citation Format
Poniuk V. Determining the place of financial controlling in the system of corporate integration management technologies. Management of Economy: Theory and Practice. Chumachenko’s Annals: collection of scientific papers / Institute of Industrial Economics of the NAS of Ukraine. Kyiv, 2025. P. 68-78. https://doi.org/10.37405/2221-1187.2025.68-78
Language
Ukrainian
Resume
The article examines theoretical and methodological approaches to defining the place of financial controlling within the system of technologies for managing corporate integration. It is determined that, under modern economic conditions, financial controlling functions as a comprehensive managerial technology aimed at coordinating, monitoring, and providing analytical support for integration processes within corporate structures. It is substantiated that the traditional interpretation of controlling as a function of monitoring and analysis does not fully reflect its role in corporate management, since it transforms into a system-forming element of the technological infrastructure of management.
Based on systemic, functional, and technological approaches, the paper identifies key directions for the development of financial controlling as an instrument of integration management. It is shown that its effective implementation ensures the alignment of strategic and operational goals, optimization of financial flows, risk reduction, and increased transparency of corporate processes. Financial controlling performs the role of an informational and analytical center of the corporate system, ensuring the consistency of managerial decisions, the formation of a unified information environment, and the realization of synergistic effects of integration.
The results of the study have practical value for improving financial management systems in integrated corporate entities, enhancing their strategic resilience and competitiveness. The article concludes that financial controlling should be regarded not only as a functional subsystem but as a key technology of strategic management for corporate integration in the context of economic digitalization.
Keywords
financial controlling, strategic controlling, corporate integration, management technologies, analytical support, financial coordination, management efficiency.
Referensces
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Full Text .pdf
Received: 18.09.2025
Accepted: 23.10.2025
Published: 29.12.2025