ПРІОРИТЕТИ ФІНАНСОВОГО КОНТРОЛІНГУ В УПРАВЛІННІ ВАРТІСТЮ ГОСПОДАРЮЮЧИХ СУБ’ЄКТІВ

Анотація

Formulation of the problem. The article describes the preconditions, the essential characteristics and objects of financial control from the point of view of preservation and reproduction of the value of economic entities. The aim of the research is the disclosure of the conceptual and organizational foundations of financial control in the context of ensuring the effective management of the value of economic entities. The object of the research is the process of selecting the priorities of financial control in the management of the value of economic entities. Methods used in the study: logical-content method, system approach, methods of scientific knowledge, method of induction. The hypothesis of research. The existence of a dependence of the development of guidelines for improving financial control in the context of ensuring the effectiveness of cost management from the risk taking, the formation and measurement of the value drivers system within the limits of control, the normalization of the criteria for the effectiveness of cost management and assessment of the strategic value of enterprises. The statement of basic materials. On the basis of the system approach, a conceptual model of financial controlling, which integrates: purpose, subject field, principles, tasks, functions, tools, is formed. The originality and practical significance of the research consist in substantiating the methodical tools of financial control, which combines: methods of financial diagnostics, financial planning, analysis, risk management, management accounting, system of estimation of cost indicators. Conclusions of the research. The combination of EBM management tools and financial controlling provides an information base for forecasting the expected market and strategic value of enterprises. The methodical approach to the strategic assessment of the value of companies is outlined. The organizational principles of financial control are substantiated.

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