Formation of a conceptual model of smart controlling in economic entities of the state and corporate sectors of the economy

The set of procedures and processes performed in economic entities of the state and corporate sectors of the economy, in the concept of widespread automation of the state economy, determines the need to search for new technological and managerial approaches to their implementation in order to achieve the goals of the modern agenda in the context of a changing external and internal environment. One of the solutions for optimizing business processes and budget procedures is the introduction of SMART controlling into the activities of economic entities aimed at automating management procedures. In this regard, it is necessary to substantiate the directions of implementing the controlling system and develop organizational and methodological support for the controlling system in the context of digital transformation (SMART controlling). In this regard, this study defines the cycles of implementing controlling, conceptual characteristics of the controlling system in economic entities, develops the architecture of SMART controlling, and proposes a model of the SMART controlling system in the organizational structure of Gazprom Diagnostics JSC.