CONTROLLING IN THE SYSTEM OF FINANCIAL MANAGEMENT OF THE ENTERPRISE

Author:

Palіychuk Evgeniya,

Gleba Olexandr,

Stets Mikhailo,

Language: ukrainian

Annotation:

This article deal with the issues of determining the place of control in the enterprise management system. Most economists in the field of management and financial management under the control mean the functional system of planning, control, analysis of deviations, coordination, internal consulting and general information management of the enterprise. In the economic conditions of modern economics, interest in it manifests itself increasingly, due to the emergence of a significant number of translated publications on accounting, finance, pricing, etc. Controlling system is a fundamentally new concept of information and management, which can be defined as a accounting and analytical system that implements the synthesis of elements of accounting, control, planning, which provides both operational and strategic management of the process of achieving the goals and performance of the enterprise. Controlling is defined as a process that enables an enterprise not only to detect deviations from accepted and approved rules, procedures, norms, but also to identify the causes of these deviations, to specify their degree of involvement in officials who are subject to verification.

Key words:

controlling; enterprise management system; strategic management

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