Controlling as an enterprise management tool in the digital economy

Purpose. Expansion of the ability to implement an adaptation approach in enterprise management because of the implementation of the new controlling concept (NCC) in a digital economy. Development of the mathematical model of the adaptive approach. Methodology. The study uses general and special methods of cognition: abstract-logical analysis – to determine NCC, its preconditions, new opportunities; inductions and deductions – to establish the importance of adaptation as a NCC component, to harmonize strategic and operational plans; mathematical methods – for presenting an adaptation in structural and logical form; generalization method – for proposing ways of implementing the adaptation; logical abstraction – for development of the scheme of implementation of adaptation approach, and study on the possibility of diversification of the strategy, with the coordination of enterprise sub strategy. Findings. The definition of the new controlling concept is proposed, its preconditions are detailed. Ways of implementing an adaptation approach to managing the enterprise in conditions of dynamic changes are proposed. It is indicated that a new opportunity opened by NCC is the use of diversification of the company’s strategy and the implementation of adaptive coordination of sub strategies in real-time conditions. It is stated that the indicator of development of diversification can be used as an indicator of the adaptation capacity of the enterprise. The requirements for the introduction of NCC and the two main methods for implementing the adaptation approach are specified. Originality. A mathematical model of the adaptive approach for the implementation of NCC has been developed. A mathematized approach has been developed to coordinate sub strategies. A basic block diagram of the realization of the adaptation approach when introducing a new controlling concept has been developed. Practical value. The results of the study can be used by scientists to improve the methods and tools of NCC and by practitioners in the development and implementation of management information systems. The proposed approaches will increase controlling efficiency.