Place of financial controlling in the financial management of industrial enterprises
DOI:
https://doi.org/10.33987/vsed.2(61).2016.194-202Keywords:
financial management, financial controlling, financial controlling tools, enterprise management systemAbstract
The article deals with the problems associated with the introduction and development of financial controlling as the financial management function of industrial enterprises. It analyzes and concretizes specific problems of financial management and controlling of Ukrainian industrial enterprises in the modern conditions. The role and place of financial controlling in the system of financial management of the company are identified. It is proved that financial controlling is the most rational way to achieve efficient operation of the industrial enterprises based on the analysis of problems of financial management and controlling. The necessity of usage and improvement of different specific methods and tools of controlling at industrial enterprises is substantiated.
References
Official website of the State Statistics Service of Ukraine [Ofitsiinyi sait Derzhavnoi sluzhby statustuku Ukrainy], available at: www.ukrstat.gov.ua (ukr)
Lapina, I. S., Goncharenko, O. M. and others (2016), Financial Management. Ed. by I. S. Lapina [Finansovyi menedzhment; za red. I. S. Lapinoi], Atlant, Odessa, 313 p. (ukr)
Partyn, G. O., Maevska, V. Ya. (2009), Types and financial controlling position at the enterprise [Vydy ta mistse finansovoho kontrolinhu na pidpryiemstvi], Scientific Bulletin NLTU of Ukraine, No. 19.6, pp. 199–202 (ukr)
Tereshchenko, О. О. (2014), Institute of financial controlling – an innovative platform for corporate finance and controlling [Instytut finansovoho kontrolinhu – innovatsiina platforma dlia korporatyvnykh finansiv i kontrolinhu], Accounting and Auditing, No. 5, pp. 52–53 (ukr)
Lipych, L. G., Hadzevych, I. O. (2012), Controlling system of crisis management [Kontrolinh v systemi antykryzovoho upravlinnia], Bulletin of the National University «Lviv Polytechnic», No. 722, pp. 377–381 (ukr)
Gritsenko, L. L., Vysochina, A. V. (2012), Features of formation and implementation of the financial strategy of industrial [Osoblyvosti formuvannia ta realizatsii finansovoi stratehii promyslovykh pidpryiemstv], Economics. Finances. Right, No. 1–2, pp. 16–22 (ukr)
Khoma, I. B., Grinchuk, I. B. (2011), Organization of financial controlling at the enterprise [Orhanizatsia systemy finansovoho kontrolinhu na pidpryiemstvi], Scientific Bulletin NLTU Ukraine, Vol. 21.10, pp. 330–335 (ukr)
Papp, V. V., Boshota, N. V. (2014), Financial controlling as a basis for effective financial management of the enterprises [Finansovyi kontrolinh yak osnova efektyvnoho upravlinnia finansamy pidpryiemstva], The young scientist, No. 11 (14), pp. 90–92 (ukr)
Downloads
Published
Issue
Section
License
Copyright (c) 2016 Socio-Economic Research Bulletin
This work is licensed under a Creative Commons Attribution 4.0 International License.