CONCEPTUAL BASIS OF FINANCIAL CONTROL AT INDUSTRIAL ENTERPRISES

نویسندگان

چکیده

Modern industrial enterprises, considered as complex economic systems, decentralize financial management and operate with significant volumes of information, which is con-stantly changing losing its relevance. Based on this, there an objective need to increase the effi-ciency control coordination activities various structural divisions enterprises that correspond high dynamism, riskiness unpredictability external internal envi-ronment. In such conditions, it becomes necessary implement achievements control-ling, coordinates work functional services enterprise provides comprehensive information analytical support during decision-making.The purpose article study essence concept "financial controlling" conceptual approaches definition, well definition main principles controlling at enterprises.The formulates meaning for in modern conducts analysis essenceof category highlights two definition: institutional functional, their characteris-tics. Within framework approach, four concepts are analyzed: ofthe function, function based management. The goal priority tasks formulated; researched formulated: target orientation, systematicity, responsibility, independence, complexity, automation, confidentiality, audit, objectivity, economy, timeliness.

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ژورنال

عنوان ژورنال: ???????? ? ??????????? ????????? ?? ??????????

سال: 2022

ISSN: ['2411-5215', '2519-4828']

DOI: https://doi.org/10.25140/2411-5215-2022-4(32)-291-300