EFFECTIVE FINANCIAL CONTROL DEVELOPMENT OF MANAGING SUBJECTS

Анотація

The purpose of the paper is to systematize the scientists views on understanding the essence of the concept of financial control, which allows not only to carry out research of purely methodological aspects of the management activities implementation, and to ensure the development of applied issues of its improvement. Methodology. The survey is based on a historical analysis and theoretical generalization during the study of the peculiarities of the scientific views development on the financial control of economic entities; abstract-logical method is used for the logical formation of the basic principles and implications of the research, and substantiation of the concept of financial control at the level of economic entities; the method of analogy is used to compare trends in the development of existing approaches of control; system analysis -for finding out the problems of organization and development of financial control of economic entities; structural-financial -for the description and explanation of the structured construction and development of the financial control system of economic entities; graphic -for visual illustration and construction of diagrams and graphs according to the research method. Results of the survey showed advantages of a systematic approach to defining the concept of financial control, which enables the hierarchy formation of all elements of the management activity. Therefore, the study of the genesis of scientific approaches in the definition of the term financial control confirms the implementation of its management function only in the form of an independent system. According to the results of the research a distinction was made between financial control at the macro, meso-and macro levels.

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