Zhovnovach R.Pavlova V.Zhadko K.2024-05-082024-05-082023-03-012074-5354https://ir.duan.edu.ua/handle/123456789/4114The article is devoted to solving the problem of improving the efficiency of the adaptive management system of an agricultural enterprise on the basis of controlling. The necessity of introducing a management system aimed at ensuring a phased management of enterprise processes, taking into account the specifics of functioning with a high level of efficiency, flexibility and efficiency, has been substantiated. A retrospective analysis of the formation and development of the control system in industrialized countries has bee carried out. The results of the analysis made it possible to highlight the main concepts of controlling in accordance with their orientation. The peculiarities of the organization of the controlling system at agricultural enterprises of Ukraine in the conditions of seasonal market fluctuations have beenare determined. Seasonal fluctuations have a direct impact on the intensity of the use of financial, material and technical, labor, energy and other types of resources of agricultural enterprises in certain periods of time during the calendar year. Thus, they impede the effective planning of the financial and economic activities of agricultural enterprises. This requires the improvement of the management system of an agricultural enterprise based on controlling to balance financial flows between all links of the agro-industrial complex. A mathematical model describing time parameters has been presented. Within the framework of the presented model, controlling actions aimed at ensuring the basic conditions for the functioning of an agricultural enterprise and preventing the phenomenon of shortage of funds during the “low” market period have been proposed. The model allows timely detection of problems and making appropriate corrections in management decisions in order to minimize the destabilizing influence of environmental factors and eliminate unwanted deviationsencontrollingfinancial managementadaptive managementcash flowsagricultural enterprisesArticle