Formulation of the conceptual vision for improving the enterprise trading control system, taking into account uncertainty, conflict, and the risks they entail
Authors: Bradul Oleksandr , Kulish Ihor 
Published: September 2024

Introduction. In the contemporary economic environment, enterprises are positioned within a socio-economic space as centers of intersection of interests of various subjects and institutions. Here, the goals of financial and economic activity are determined not only by self-interest but also by the importance of harmonizing with these interests. One of the modern directions in enterprise activity that allows implementing such an approach is controlling. The relevance of implementing a controlling system in modern enterprises is determined by several factors, including: instability of external and internal operating conditions of the enterprise; globalization of economic processes and widespread involvement of economic entities in foreign economic activity; the need for more productive and sophisticated enterprise management systems; the necessity for modernization and qualitative changes in the organization and methodology of information support; low informativeness of data generated within traditional planning methods; insufficient interaction and coordination in the activities of various management services within the enterprise.
Objective. The aim is to formulate a conceptual vision for enhancing the controlling system, relevant methodological approaches, and tools in the activity of a trading enterprise, considering the uncertainty of the changing market environment.
Methodology. Regarding the further development of the theory and methodology of controlling in the activities of a trading enterprise, it is proposed to use financial-economic analysis of the performance indicators of the trading enterprise, taking into account uncertainty, conflict, and the risks they entail. Additionally, the mathematical apparatus of queuing theory and budgeting tools are suggested for implementation.
Results. The article emphasizes the relevance of applying a powerful controlling toolkit for today's business entities, particularly trading enterprises, in the course of financial and economic activities. This is justified by the significant intensification of uncertainty in the volatile market environment faced by modern trading enterprises as economic entities in both internal and external markets. The importance of carefully considering a key feature in planning and organizing the economic activities of a trading enterprise is highlighted – conducting trade and economic activities in the mass service sector for potential consumers of products and services under conditions of uncertainty, conflict, and the risks they entail.
A conceptual vision for improving the controlling system of a trading enterprise is formed based on the identification of existing controlling concepts oriented towards: accounting systems, managerial information systems, planning and control systems, and coordination-oriented management systems. It is pointed out that maximum efficiency from implementing a controlling system in a trading enterprise under contemporary economic conditions can be achieved through comprehensive systemic utilization of the available spectrum of methodological approaches and corresponding tools for both strategic and operational controlling. Financial-economic analysis of enterprise performance indicators, queuing theory mathematical apparatus, and budgeting play a crucial role in this regard.