Importance The article reviews some key aspects of empirical research into controlling systems in strategic management. I examined the nexus of performance indicators, payroll systems and the business development strategy. Objectives The research critically summarizes and systematized stances on the role and significance of controlling systems in strategic management, specifies key parameters and areas for their development. I analyze each aspect in terms of practical significance of results. Methods The research relies upon principles of systems and comprehensive approaches. Tools include methods of analysis and synthesis, induction and deduction, techniques of logic and semantic analysis. Results I determine reasons and conditions for using controlling systems in strategic management within the turbulent economic environment. The article outlines prospects of using the controlling system to manage major companies and ensure timely undertakings and their controllable nature at various business levels. If the progressive system of motivation is implemented, it will allow incrementing and implementing investment and innovative capabilities of companies to ensure their sustainable economic growth and adjust parameters of the business model. Conclusions and Relevance As it is necessary to perform ongoing monitoring and forecast probable scenarios of business development, priorities of using information and analytical systems change, shifting dedication to elaboration and implementation of proactive managerial activities. In this respect, controllers should use models based on a situational analysis. Decentralized asset management requires decision-makers to have common views on the business status and its goals, and flexibly coordinate their activities.
Keywords: controlling system, business analysis, strategy, turbulence, efficiency
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