Implementation of effective organizational support of financial management system at small and medium-sized enterprises under conditions of transformational changes

Анотація

The methodological and practical recommendations for the implementation of effective organizational support of the financial management system at small and medium-sized enterprises under the conditions of market transformations are substantiated. For this purpose, the stages of financial management system restructuring at small and medium-sized enterprises were proposed and recommended, namely: pre-project preparation; designing a new system of financial management; implemen-tation of changes (proposed recommendations). Within the framework of the system approach, the author's version of the internal organizational structure of the Financial and Analytical Department at small and medium-sized enterprises in the short term (in 1-2 years) was proposed. The functional duties and powers of employees of the Financial and Analytical Department at enterprises (the Head of the Financial and Analytical Department, Financier, Financial Manager and Financial Analyst) are specified. The measures at the stage of implementation of changes (proposed recommendations) have been clarified. Keywords: finance, financial resources, financial management, organizational support of the financial management system, Financial Service (Department) of the enterprise, financial and analytical work at the enterprise, functional mechanism of the financial subsystem, small and medium-sized enterprises.

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