CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT

Abstract

The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is investigated. The purpose of the article is to analyze and reveal organizational and methodical approaches to controlling the company's capital reserves. It is substantiated that the control of capital reserves performs the following functions: preventive (prophylactic, warning, protective); informational (cognitive, communicative); corrective (regulatory); mobilizing and educational. In accordance with the essence, purpose and functions of control of capital reserves, its purpose is to establish compliance of the volume and structure of the capital reserves formed at the enterprise with their normative indicators, the value of which ensures the enterprise's ability to resist negative phenomena and activity processes, to cover the damages or losses caused by them. In the context of achieving the goal, the main tasks of the control of capital reserves of the enterprise were formulated and their compliance with the functions of this control was established, its subjects and main objects were identified in accordance with them. The organizational and methodological toolkit of capital reserve control has been formed as a set of control actions performed by the subjects of this control using specified control methods in accordance with the forms of its implementation. The regulatory influences that should be implemented in order to eliminate deviations identified as a result of the control of capital reserves of enterprises have been determined.

Keywords

• control
• capital reserves
• indicators of financial stability of capital
• level of reserve protection of the enterprise