id: 21132
Назва: Analysis of financial control at enterprise = Аналіз фінансового контролю на підприємстві
Автори: Fedoryshyna L.
Ключові слова: analysis, financial control, enterprise, financial and economic indicators, equity, profitability, financial potential
Дата публікації: 2019-10-02 10:39:12
Останні зміни: 2019-10-02 10:39:12
Рік видання: 2019
Аннотація: The financial control system at the enterprise must ensure that the established forms and methods of imple-mentation of financial relations, analysis of their effectiveness and the development of proposals for their improve-ment within the entity. The issue of analysis of financial control at the enterprise is relevant at any stage, since the effectiveness of the financial control system directly depends on the efficiency of financial and economic activity of the enterprise. In order to determine the directions of improving the efficiency of the financial control system, it is necessary to develop a clear scientific and methodological approach to the evaluation of its effectiveness. Research methods are based on theoretical developments and scientific tools, including analysis and evaluation of the approaches formulated in the past to the expression of financial control analysis. The methodology of the research also includes generalization of scientific sources of historiographic character, which investigate rational aspects of financial control in the past, generalization of the results of publications, which reveal the problems of analysis of financial control in Ukraine at enterprises. According to the results of the study the essence of the
54 Znanstvena misel journal №34/2019
function of control of the financial condition of the enterprise is reduced in support of optimization of distribution and redistribution of national income and gross domestic product produced with the help of finances. The ultimate goal of such a redistribution of financial resources is to strengthen the state, to form productive forces and to create market structures, to ensure the essential quality of life for large segments of the population. In this case, the own role of finance depends on the tasks of increasing the material interest of employees and staff of the organization or enterprise in improving the economic and financial activities, from achieving better results at minimal cost. The controlling function is to control the allocation of GDP to the relevant funds and spend them on the intended purpose. The main task of control over finances is formed and substantiated - it is the audit of the correct ob-servance of the laws concerning the financial sphere, timeliness and completeness of fulfillment of financial obli-gations to the budget system, tax service, banks, as well as mutual obligations of organizations and enterprises for settlements and payments.The results of the practice of conducting the analysis of financial control within the enterprise showed that in the transition to new conditions of management find continuity and are well combined with modern forms of control, with audit. Planning and control of finances should be placed in the center of regular attention of the company management. Significant efforts and resources are assigned to this type of work. Modern control methods are being developed and used. It is recommended that the financial staff of Yavir SFG pass certi-fication, refresher courses and obtain appropriate certificates of auditors, auditors and controllers. In order to im-prove the audit and control system at the company, it is recommended that management, draw up a system of measures that will include: developing a financial section plan dedicated to controlling, adopting a more accurate accounting policy and improving the skills of employees of the company`s financial department.
URI: http://repository.vsau.org/repository/getfile.php/21132.pdf
Тип виданя: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Видавництво: Znanstvena misel journal / The journal is registered and published in Slovenia. - 2019. - № 34. - S. 53-58.
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 21132.pdf Розмір : 1540640 байт Формат : Adobe PDF Доступ : Загально доступний
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