Стратегічний фінансовий контролінг як інструмент запобігання банкрутства

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.

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.