This article is devoted to the development of the controlling system in Kazakhstan in the context of the transformation of the management environment. Controlling, as an integration component of the management system, is becoming a key element of the company's sustainable development. The authors reviewed the evolution of the development of the controlling system in the country, highlighted the main interpretations. The purpose of the research is to theoretically substantiate and identify ways to improve the controlling system in the context of the transformation of the management environment. The research used methods of a systematic, integrated and process approach, a comparative analysis of theoretical concepts, the study of foreign and domestic experience, as well as a structural and logical analysis of performance indicators of enterprises. The originality of the study lies in identifying the stages of controlling development in Kazakhstan, as well as in the proposed management reporting model that takes into account the specifics of domestic enterprises. As a result of the study, it was found that modern controlling has evolved from an accounting and analytical function to an advisory role in management; directions for increasing the effectiveness of controlling through digitalization, standardization of reporting and strengthening the role of managerial accounting as a basis for making informed decisions are proposed; short-, medium- and long-term prospects for the development of the controlling system in Kazakhstan are identified.

controlling, management system, management accounting, planning, management reporting, management decision-making, Kazakhstan.