Cхід (Mar 2016)
Methodological going is near study of financial сontrolling in market economy
Abstract
Certainly and the theoretical and practical aspects of study of financial controlling are analyzed in a market economy. Methodical basis of this research is made by the scientific dialectical method of cognition, at which a research object is studied as a dynamic system in the process of the development. Forming of basic structural blocks, which make the certain stages of research of financial controlling in a market economy on the basis of dialectical, historical and system methods. In the process of study and generalization of scientifically-practical 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, it is interpreted as a system of financial management development of subjects of entrepreneurial activity in direction of prognostication and planning of mechanisms and instruments of achievement of the proof financial state. Except for 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 structural blocks which make the certain stages of research of forming and development of financial controlling 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 subsoil for a study and practical decision of problem of forming of the effective controlling system of subjects of ménage all spheres of public activity on the whole. This approach foresees, above all things, 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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