Analysis and control as tools for optimizing business process management under conditions of uncertainty

Keywords: business process, analysis, control, optimization, strategic management, performance, professional competencies

Abstract

The object of the study is the enterprise business process management system, which under martial law operates under the influence of increased uncertainty, risks, and dynamic changes in the external environment. The key tools ensuring its effectiveness are analysis and control as fundamental management functions.

Problem statement. The intensification of uncertainty factors necessitates the improvement of enterprise business process management, particularly through enhancing the role of analysis and control as tools for ensuring their performance and efficiency.

Unresolved issues. Despite a significant number of scientific studies, issues related to the integration of analysis and control into the system of business process optimization, taking into account industry-specific features of enterprises, as well as the development of relevant competencies of specialists under conditions of uncertainty, remain insufficiently explored.

Purpose of the article. The purpose of the study is to generalize and further develop theoretical, methodological, and practical provisions regarding the role of analysis and control in optimizing enterprise business process management.

Main material. The methodological basis of the study includes general scientific and special methods, such as comparison, systematization, generalization, analysis and synthesis, induction and deduction, as well as systemic and comprehensive approaches. The paper generalizes approaches to defining the essence of business processes, substantiates the role of analysis and control as key tools for their optimization, identifies factors influencing the business process management system, and outlines the necessary competencies of specialists in accounting and analytical fields. The list of components and methods of business process optimization has been expanded depending on the implementation period and the depth of changes.

Conclusions. The study demonstrates that effective management of enterprise business processes under conditions of uncertainty requires the integration of analysis and control at all stages of management. The practical significance lies in the development of recommendations for improving methodological and organizational approaches to business process optimization, as well as in specifying the professional competencies of specialists capable of enhancing enterprise performance in a turbulent environment.

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Author Biographies

Svitlana Shubina , V. N. Karazin Kharkiv National University

PhD in Economics, Associate Professor

Roman Piskunov , V.N. Karazin Kharkiv National University

PhD of Economics, Associate Professor

Olena Moskalenko , V.N. Karazin Kharkiv National University

PhD of Economics, Associate Professor

Yuliia Peniak , V. N. Karazin Kharkiv National University

PhD in Economics, Associate Professor

Oleksii Miroshnyk , V. N. Karazin Kharkiv National University

PhD in Economics, Associate Professor

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Published
2026-06-30
Cited
How to Cite
Shubina , S., Piskunov , R., Moskalenko , O., Peniak , Y., & Miroshnyk , O. (2026). Analysis and control as tools for optimizing business process management under conditions of uncertainty. FINANCIAL AND CREDIT SYSTEMS: PROSPECTS FOR DEVELOPMENT, 2(21), 104-118. https://doi.org/10.26565/2786-4995-2026-2-08
Section
Finance, accounting, audit and taxation