CONTROL SYSTEM AND ITS IMPACT ON THE FINANCIAL STABILITY OF THE ENTERPRISE

DOI: 10.31673/2415-8089.2025.030817

Abstract

The article investigates the influence
of the uncertainty of the external environment of the enterprise on its financial and economic stability;
reveals the patterns and mechanisms of the influence of the instability of the external environment of
the enterprise on its financial and economic indicators in the controlling system. An analysis of
scientific trends in the design and formation of controlling systems is carried out, comparing them
with the trends and needs of the real sector of the economy to improve the quality and relevance of
methodological approaches being developed to building a system of controlling sustainability at the
enterprise. The conceptual apparatus of enterprise sustainability is clarified and expanded. The
essence of the concept of financial and economic sustainability of the enterprise is clarified, taking
into account the dynamics of the development of the mini-economic system in conditions of
irreparable uncertainty of the external environment. The need to maintain a compromise of interests
aimed, on the one hand, at achieving a given level of financial stability of the enterprise, and on the
other hand, at achieving a given level of economic stability is substantiated. The conceptual
apparatus of the controlling system at the enterprise is expanded, taking into account the influence
of changing social paradigms. The essence of the category “controlling the financial and economic
sustainability of the enterprise” is revealed. The methodological principles of modeling the
development of an enterprise from the perspective of its financial and economic stability have been
expanded based on the implementation of a controlling system. Integrated indicators of assessing
changes in the level of financial and economic stability of an enterprise have been developed and
substantiated based on the use of probabilistic and statistical models in the controlling system. A
methodological approach to building a controlling system for the stability of an enterprise has been
developed based on the use of simulation modeling aimed at preventive management of a dynamic
mini-economic system under conditions of instability of the external environment. An approach to
making management decisions within the framework of the controlling system has been developed
based on the conducted simulation modeling with the allocation of areas of responsibility of the
enterprise personnel for making decisions in the process of preventive management.
Keywords: controlling system, financial and economic stability, conditions of uncertainty,
impact of changes, areas of personnel responsibility

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