INSTITUTIONAL BASES AND FUNCTIONAL MECHANISMS OF CONTROLLING IN THE EFFECTIVE MANAGEMENT OF THE RAILWAY TRANSPORT SYSTEM

This article examines the institutional bases and functional mechanisms of controlling in the effectivemanagement of the railway transport system. The study analyzes the role of controlling as an integrated management toolthat ensures coordination of planning, monitoring, analysis, and decision-making processes within railway enterprises.Particular attention is paid to institutional frameworks, organizational structures, and information flows that supportcontrolling functions. The research substantiates that the implementation of modern controlling mechanisms contributesto improving operational efficiency, financial stability, and strategic development of the railway transport system underconditions of economic transformation and increasing competition