CONCEPTUAL MODELE OF THE FINANCIAL CONTROLLING SYSTEM ORGANIZATION ON INDUSTRIAL ENTERPRISE
Article Sidebar
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International (CC BY 4.0) license, which permits unrestricted use, distribution, and reproduction of the content in any medium, providing that the original author and source are credited.
Main Article Content
Abstract
The article is devoted to the development of theoretical and methodological background for the financial controlling system organization through the effective use of the financial potential of industrial enterprises. Conceptual basis of the financial controlling system is developed. The understanding of scientific views of the economic meaning of «controlling» and «financial controlling» was generalized in the article. Understanding of financial controlling essence is deepened. The essential characteristics of financial controlling were selected. The specific features of controlling strategic focus in the financial management of the company were investigated. The necessity of organization and implementation of financial controlling as an instrument of economic management in the company in the long term was proved.