УДОСКОНАЛЕННЯ КОНТРОЛІНГУ У МЕНЕДЖМЕНТІ ЗОВНІШНЬОЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ

Formulation of the problem. Foreign economic activity is the key to the successful development of both enterprises and the country's economy. There is a need to find mechanisms for its successful implementation. The article is devoted to the current problem of increasing the efficiency of management of foreign economic activity of enterprises by improving the controlling system. The purpose of the study is to identify key areas for improving controlling in the management of foreign economic activity of enterprises. The object of the study is the processes of managing foreign economic activity of enterprises. Methods used in the study: analysis and synthesis, grouping, induction and deduction, comparison, abstract-logical, systematization. Research hypothesis: it is assumed that improving controlling in the management of foreign economic activity of enterprises will contribute to increasing the efficiency of management decisions, ensuring adaptability to changes in the external environment, reducing risks in international operations and forming sustainable competitive advantages. Presentation of the main material. Controlling is a tool for ensuring the efficiency of management of foreign economic activity of enterprises. It is necessary to combine strategic and operational controlling, implement modern information and analytical technologies, and adapt foreign experience. An improved controlling system can improve the quality of management decisions, reduce the risks of foreign economic operations, and contribute to strengthening the competitiveness of enterprises in international markets. Originality and practical significance of the study. A comparative analysis of European and American companies in the application of controlling is made. The digitalization of controlling processes, the integration of controlling into the strategic management of enterprises, the implementation of a risk-oriented approach to controlling, and the improvement of the internal audit system are proposed. Conclusions and prospects for further research. The implementation of the proposed areas of improving controlling will allow enterprises to increase the efficiency of foreign economic operations, minimize risks, and achieve better results. It is promising for further research to find ways to improve controlling in the management of foreign economic activities of enterprises at the industry level.