| dc.description.abstract | У статті представлено сучасні концептуальні підходи щодо особливостей фінансового контролінгу та його важність щодо зростання конкурентоспроможності сучасних підприємств. Розглянуто нові наукові підходи до стратегічного фінансового контролінгу. Визначено, що дієвою системою взаємозв`язку, яка координується на тактичному та стратегічному рівнях, між фінансовим плануванням, контролем та фінансовим аналізом являється фінансовий контролінг. Проаналізовано фактори, які своєчасно виявляють відхилення фактичних результатів діяльності підприємства від передбачених тим самим сприяють прийняттю певних управлінських рішень, що забезпечують економічну безпеку підприємства. Представлено погляди відомих науковців та фінансистів стосовно трактування поняття “контролінг”.
Метою даного дослідження є визначення та вивчення ключових концепцій фінансового контролінгу, які базуються на концепції інтегрованих інструментів контролю та планування; концепції використання руху грошових коштів; концепції виробництва, обслуговування, а також збуту; концепції основ прийняття рішень стратегічного управління, а також концепції яка враховує особливості діяльності підприємства. | uk |
| dc.description.abstract | The article presents modern conceptual approaches to the features of financial controlling and its
importance for increasing the competitiveness of modern enterprises. New scientific approaches to
strategic financial controlling are considered. It is determined that financial controlling is an
effective system of interrelation, which is coordinated at the tactical and strategic levels, between
financial planning, control and financial analysis. The factors which timely reveal deviations of
actual results of activity of the enterprise from the provided thereby promote acceptance of certain
administrative decisions providing economic safety of the enterprise are analyzed. The views of
well-known scientists and financiers on the interpretation of the concept of "controlling" are
presented.
The purpose of this study is to identify and study key concepts of financial controlling, which are
based on the concept of integrated control and planning tools; the concept of using cash flows;
concepts of production, service, and sales; the concept of the basics of strategic management
decisions, as well as the concept that takes into account the peculiarities of the enterprise.
It is established that financial controlling, which is implemented at the strategic level, requires the
introduction of such a system that would ensure high efficiency of the enterprise in the long run. In
addition, the level of financial potential and quality of financial management of the enterprise
requires the presence of such an element that would provide the company with affordable and
cheap financial resources with a minimum level of risk with maximum efficiency. Positive
experience of developed countries in the field of financial controlling policy has been formed, which
should become a guideline in reforming domestic enterprise development policy and should be
aimed at ensuring the growth of a sufficient level of their competitiveness. It is concluded that the
study of conceptual approaches to the formation of strategic financial controlling is the basis for
the emergence of new concepts to ensure the relationship between parts of the overall management
system, based on the analysis of growth factors to identify problems before the crisis. Research in
this direction will deepen the theoretical and methodological tools for modeling strategic financial
controlling in the system of modern management. The urgency of the topic is due to the fact that
controlling should provide on the basis of increasing the value of the enterprise and maintaining
profitability, strategic goals of its business. This determines and emphasizes the relevance of the
researched issues that arise in the work. Given the strategic direction of Ukraine's foreign
economic course and broad integration into the world community, it is important to study the basic
principles of organization and functioning of financial and economic security of the enterprise to
improve its efficiency, which will provide modern information and technical systems for effective
management decisions. Сontrolling forms ways to ensure financial stability, strategic development,
creating competitiveness of the enterprise. In addition, many of the company's risks are not
properly assessed, including cybercrime and fraudulent access to credit. That is why, in our
opinion, due to the introduction of anti-crisis instruments of financial controlling, it is possible to
ensure financial stability and stability of the enterprise. Controlling is an approach in management
that is based on management, planning, analysis, marketing and control. However, it is just a
management system, it is a system of achieving the maximum ultimate goals of the enterprise. Thus,
strategic financial controlling, which focuses on the operational orientation of the organization,
integrates all types of information, the priority of which is the constant increase in the value of the
company in the market.
As practice shows, controlling in recent years is one of the main directions of development of
financial departments of both real sector enterprises and financial organizations. The need for anticrisis controlling is obvious during the crisis, as this function helps to successfully implement the
business strategy. In times of crisis, a fairly serious integrated corporate system is important, which
would take into account all the conditions of production, help identify "bottlenecks" and make quick
decisions. We believe that the introduction of anti-crisis controlling system in enterprises will
provide an opportunity to: improve the quality of management decisions in conditions of market
instability; monitor changes in the external and internal environment of the enterprise; generate
relevant information for management decisions; integrate different types of management activities;
increase the flexibility of the enterprise. Strategic controlling is aimed at forecasting and
preventing negative situations in the future. Its purpose is to create a management system that
would contribute to the sustainable state of the enterprise and ensure the creation of competitive
advantages in the long run through the formation of internal reserves. The components of strategic
controlling are strategic planning, strategic analysis, strategic control. To develop a strategic plan
for enterprise development, it is necessary to determine the current state of the enterprise: to do
this, conduct a strategic analysis of the entire enterprise, as well as its individual units and
activities. The result of the analysis is the formation of enterprise development strategy. Strategic
analysis and control should contribute to the implementation of the strategic plan of enterprise
development. In real conditions of operation of the enterprise, strategic and operational controlling
are closely interrelated in the process of implementing management functions. Controlling acts as a
chain that connects the management system and organizational and information support of a
particular economic system. The practical application of controlling tools helps to improve the
management system and improve the economic stability of the enterprise. | en |
