2026 1(50) 22

Conceptual model of strategic controlling system development in integration structures

Poniuk V.,
developer of the third (enlightening-scientific) level of high education,
ORCID https://orcid.org/0009-0008-0399-0755
e-mail: poniuk@suem.edu.ua
Rauf Ablyazov University Eastern European, Cherkasy

Citation Format
Poniuk, V. (2026). Conceptual model of strategic controlling system development in integration structures. Vіsnyk ekonomіchnoі nauky Ukraіny, 1(50), 194-200. https://doi.org/10.37405/3041-1629.2026.1(50).194-200

Language
 Ukrainian

Resume
The article substantiates a conceptual model for the development of a strategic controlling system in integration structures operating under conditions of increasing complexity of corporate relationships, a dynamic external environment, and growing requirements for the quality of strategic managerial decision-making. The relevance of the study is determined by the need to align the strategic goals of participants in integration associations, ensure transparency of information flows, and enhance the effectiveness of strategic management at the corporate level.
The paper уточнює the essence of strategic controlling from the standpoint of system and process approaches and defines its place and role within the corporate governance system of integration structures. The proposed conceptual model is based on the integration of target-oriented, functional, instrumental, and information-analytical blocks and provides for the close linkage of strategic controlling with strategic planning, performance management, and risk management. Particular attention is paid to the formation of a unified system of strategic performance indicators, aligned KPIs, and feedback mechanisms between management levels.
It is proven that the implementation of the proposed model enhances the adaptability of integration structures, enables timely identification of strategic deviations, and supports the substantiation of corrective managerial decisions. The practical significance of the results lies in the possibility of applying the conceptual model in the activities of corporate groups, holdings, and other integration associations to develop strategic controlling systems in the context of digitalization and increasing competition.

Keywords
strategic controlling, integration structures, corporate governance, strategic management, KPI, information and analytical support.

Referensces

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Full Text (.pdf)

Received: 13.01.2026
Accepted: 03.03.2026
Published: 29.05.2026