ТРАНСФОРМАЦІЯ СИСТЕМИ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА НА ЗАСАДАХ ЦИФРОВОГО КОНТРОЛІНГУ ТА ПЛАНУВАННЯ

Problem Statement. The modern turbulent environment is characterized by high dynamics, uncertainty, and increasing risks, rendering traditional enterprise financial security systems – oriented towards retrospective analysis and manual procedures –ineffective. Their reactive nature leads to significant delays in identifying liquidity and solvency threats, which is critically dangerous under martial law, cyber threats, and global supply chains. The purpose of the article is to develop a conceptual framework for building a transformed enterprise financial security system based on the principles of digital controlling and continuous dynamic planning. Methods used in the study: theoretical and methodological analysis, synthesis of scientific approaches, comparative analysis, and systems modeling. The hypothesis of the study was the assumption that the deep integration of strategic digital controlling tools, advanced analytical technologies (AI/ML, Big Data), and dynamic planning into a single information-analytical loop enables a transition from a reactive to a proactive model of financial security, enhancing its adaptability and antifragility. Summary of the main material. The evolution of financial control from elementary supervision to strategic digital controlling is explored. A three-level system architecture is substantiated, including: 1) the data and integration level (forming a single source of truth); 2) the analytics and modeling level (diagnostics, prediction, prescription); 3) the decision-making and automation level (KRI, automated actions). It is demonstrated how integration with the dynamic planning process forms mechanisms for anticipatory response. Comparative tables illustrate the transformation of information-analytical support characteristics and the positive impact of the proposed system on key financial security parameters. Conclusions. The transformation of the financial security system based on digital controlling is a strategic imperative. It transforms the financial function from an administrative-accounting unit into a strategic partner capable of proactive risk management. The proposed model ensures a transition from response to prevention, forming enterprise resilience and viability. The main implementation challenges are investments in IT infrastructure, development of digital competencies, and ensuring cybersecurity. Further research should be directed towards: 1) developing more complex autonomous AI algorithms for risk management; 2) researching the integration of blockchain technologies to enhance transparency and audit efficiency; 3) developing industry standards and framework models for digital financial security.