Introduction. The efficiency of operational activity is a necessary condition for ensuring the sustainable economic development of trade enterprises. Therefore, the search for and implementation of innovative technologies for managing this activity is a priority task for the enterprise management. Problem. The consequences of COVID-19 and Russian military aggression have made traditional systems for managing the operational activities of trade enterprises ineffective. The problem of adapting enterprise management to new economic conditions is crucial today. The aim of the article is to substantiate the theoretical foundations of process-oriented controlling of the operational activities. Methods. The following methods of scientific knowledge are used: analysis and synthesis, deduction and induction, generalization. Results. The content and main tasks of process-oriented controlling of the operational activity of a trade enterprise are formulated. The model of operational business processes of the upper level of the trade enterprise is presented, the principles of formation of target indicators of management of operational business processes are defined, and approaches to the formation of a system of centers of financial responsibility for trade enterprises of different sizes and different basic organizational management structures are formulated. Conclusions. The implementation of the technology of controlling operational activities based on a process-oriented approach allows to quickly adapt the management system of the enterprise to new business conditions.
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