JEL: G34
DOI: 10.36871/ek.up.p.r.2025.03.08.007
Authors
Maxim V. Denisov,
Russian Foreign Trade Academy, Moscow, Russia
Abstract
The article presents a methodology for monitoring and controlling developed for managing
cross-border mergers and acquisitions (M&A). The relevance of the study is due to the need to improve
the efficiency of financial risk management and strategic controlling in international practice. To develop
approaches to integrating monitoring and controlling processes, which allows minimizing risks and increasing
the efficiency of M&A transactions, as well as the practical application of the findings obtained in the process
of monitoring and controlling completed M&A transactions for the quantitative assessment of key parameters
and risks of future transactions. To analyze the key functions of controlling, such as maintaining financial
stability, ensuring liquidity and using analytical data to support and make management decisions. A content
analysis of existing sources was used, an approach to assessing the key factors influencing the efficiency of
M&A transactions was proposed, based on the use of a judgment matrix, the input parameters of which are
formed as a result of the implementation of monitoring and controlling procedures.
The study showed that the integration of monitoring and controlling processes significantly increases
the success of M&A transactions. The application of the proposed methodology allows optimizing the
management of financial resources, reducing the impact of external factors and strengthening the company’s
competitive position. The results obtained may be useful for specialists in the field of corporate governance
and financial management. It is concluded that a systematic approach to controlling in international mergers
and acquisitions is necessary, which ensures not only the minimization of financial risks, but also an increase
in operational efficiency
Keywords
mergers and acquisitions (M&A), controlling, monitoring, judgment matrix
