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The article formulates the methodological principles of the formation of strategic controlling in the conditions of digitalization of the economy. The paper proposes a systematic approach to the formation of methodological principles for the application of strategic controlling in the conditions of digitization of the enterprise development management system. The relationship between strategic controlling and the general factors of successful strategies is revealed, and a general diagram of the relationship between strategy and strategic controlling is presented. It is noted that strategic management control is located at the intersection of innovation management, investment management, project management, information and analytical support, management accounting and performs the function of "management by deviation". Digitization is a change in the business model based on digital technologies, and not just a replacement of analog resource to digital. Strategic controlling, as a system of providing organizational, methodological, informational and analytical management, is able to ensure system changes and feedback in the management circuit with the greatest efficiency. He is able to determine the direction and speed of development, to investigate the peculiarities of the external and internal environment, to economically substantiate such transformations in all functional subsystems of the enterprise. Digitization affects the market and changes professions. The successful construction and development of strategic controlling in the company requires the support of top management and qualified controllers, a corporate culture in which dialogue is possible. The factors affecting the implementation of strategic controlling in the organization are revealed. Digitization is a basic element in the proposed methodological approach to the application of strategic controlling in enterprise management.
Drugova et al. (Wed,) studied this question.