Subject. The article discusses controlling as an object of digitalization. Objectives. The aim is to reveal the features of digital transformation of controlling, taking into account the needs of the modern enterprise. Methods. To study draws on the review of scientific literature, comparative analysis of the mechanisms of traditional and digital controlling, modeling the processes of digital transformation of controlling. Results. The paper presents my own definition of digital controlling, the constructed model of digital controlling that combines its key elements. Conclusions. The said model of digital controlling will enable to more accurately track and analyze production indicators and the sphere of financial management, since the introduction of digital controlling into the practice of an enterprise reduces the number of errors in planning and increases the transparency of financial transactions.
Keywords: controlling, digital transformation
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