Cхід (Nov 2016)
Socio-economic essence of financial controlling and him effective forming and development
Abstract
Certainly and socio-economic essence of financial controlling is analyzed in a market economy and basic principles are certain him effective forming and development. Methodical basis of this research is presented by the scientific dialectical method of cognition, at that a research object is studied as a dynamic system in the process of the development. Determination of the basic stages and conceptions of forming and development of financial controlling is in a market economy on the basis of dialectical, historical and system methods. In the process of study and generalization of research and practice developments the methods of comparison, analysis and synthesis, induction and deduction are applied. Research is based also on normatively-legal and economic documents, developments of research establishments and scientists-economists. Economic essence of category is formed "financial controlling" in a market economy. Yes, she is interpreted as a system of financial management development of performers of entrepreneurial activities in direction of prognostication and planning of mechanisms and instruments of achievement of the proof financial state. Except it, it is set that directions of evolution of theory of financial controlling are based on the improvement of two his basic kinds, namely: strategic; operative (tactical). The scientific novelty of the got results consists in an exposure, ground and analysis of basic pre-conditions, reasons and constituents in relation to introduction of financial controlling in the subjects of menage different legal forms in a market economy in the context of integration of Ukraine in outer economic space (change of priorities and constituents of development of different spheres of public activity). The got results of research are soil for a study and practical decision of problem of forming of the effective controlling system of subjects of menage all spheres of public activity on the whole. This approach envisages, first of all, effective and complex development of all forms and types of the resource providing of controlling services with their constituents (labour, material and technical, money and other resources).
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