CONCEPTUAL BASES OF FINANCIAL CONTROLLING IN THE UKRAINIAN SYSTEM OF CONSUMER COOPERATIVES IN THE CONTEXT OF THE INCLUSIVE DEVELOPMENT PARADIGM

Анотація

Urgency of the research. Socio-economic changes in Ukraine actualize the introduction of financial controlling into the Ukrainian system of consumer cooperatives with consideration of the cooperative enterprises’ potential in building the inclusive economy. Target setting. The special role of consumer cooperatives in the inclusive economy makes it necessary to deepen the concepts of building their financial controlling system in accordance with new challenges and opportunities in ensuring the sustainable development of local communities. Actual scientific research and issues analysis. The problems of financial controlling implementation have been reflected in the works of such scholars as I. Blank, V. Heyets, V. Savchuk, M. Chumachenko, A. Tereshchenko, S. Kozmenko, M. Pushkar, N. Shulga and others. Uninvestigated parts of general matters defining. However, in spite of numerous scientific works, the conceptual bases of financial controlling implementation in the framework of consumer cooperatives with consideration of cooperative identity and peculiarities of functioning in the inclusive economy still remain unexplored. The research objective. The purpose of the article is to develop methodological principles of the financial controlling implementation in Ukrainian system of consumer cooperatives on inclusive base. The statement of basic materials. The article outlines the essence of the inclusive economy paradigm and its key characteristics in application to the cooperative business model, on the basis of which the conceptual basics of financial controlling implementation in Ukrainian system of con-sumer cooperatives are grounded in view of its dualistic nature. Conclusions. The implementation of financial controlling into the Ukrainian system of consumer cooperatives should be made on inclusive base with consideration of cooperative values and the main priority of management philosophy in keeping together social and economic objectives of inclusive locally oriented development.

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