Strategic Controlling Tools in the Management of Ukrainian Agricultural Companies

The subject of the study is the system of strategic control in an organisation, which is necessary for agri-food companies in the context of implementing the principles of sustainable development. Methodology. The following economic research methods were used in the study: monographic method (when studying scientific sources and reviewing thematic literature; studying the directions of sustainable development of business entities in the agri-food sector of Ukraine); scientific abstraction and generalisation (when studying various methodological approaches to determining the content of controlling); abstract and logical method (when determining the role and place of strategic controlling in the management system of agri-food companies, formulating conclusions based on the results of the study); methods of analysis and synthesis (when substantiating a set of tools for strategic controlling by elements of its system). The aim of the study is to supplement the methodological framework of the strategic controlling system for managing companies in the agri-food sector. Results. Controlling is an important management function, and its effectiveness determines the success of an organisation in achieving its goals and objectives. In modern conditions, strategic controlling can be combined with two main approaches – as a management philosophy and as a management function and mechanism. The system of strategic controlling is determined by a set of complex factors of the external and internal environment that determine the possibility of achieving the long-term goals and objectives. The implementation of sustainable development goals and objectives by agri-food companies creates new requirements for the strategic controlling system, the main of which are transparency, flexibility, inclusiveness, openness and efficiency. In order to successfully achieve the planned targets of sustainable development, the strategic controlling system should use a set of tools that is determined by the nature and effect of the relevant elements. It is proposed to use benchmarking, ABC-analysis, SWOT-analysis, PESTEL-analysis, methods of expert evaluation, CVP-analysis, financial analysis, network graphs and methods of expert forecasting as the main tools for strategic controlling of agri-food companies.