Передумови формування і розвитку фінансового контролінгу

Abstract

Наведено теоретичний аналіз загальних понять контролінгу, визначено його основні ознаки. Досліджено найважливіші чинники, що зумовлюють складність у розумінні контролінгу. Розкрито передумови формування і розвитку фінансового контролінгу, також розглянуто доцільність застосування його в Україні. The purpose of the article is to substantiate the preconditions for the formation and development of financial controlling, its role and importance in the processes of economic growth in Ukraine. In order to achieve a gradual transition of Ukraine’s economy to market relations, it is necessary to systematically apply operational management tools. Controlling acts as an element that forms the system of not only operational but also strategic management. Simultaneously with the use of controlling, the adaptation of this subsystem of management to the national peculiarities of doing business in Ukraine is being adapted, as well as the addition of some specific characteristics specific to our country. Controlling means systematic managerial control, tracking the progress of the tasks performed, with the simultaneous correction of work carried out on the basis of compliance with established standards and standards, continuous regulation and monitoring as the most important task of economic management The basic requirement for ensuring the country’s economic security is the reliability and objectivity of information, and the source of information for controlling is the national legislation of our state. The relationship between control and the state lies in the fact that they have one main goal – to ensure the stable development of the state, taking into account social and market policy. Сontrolling services themselves do not directly take decisions, but carry out their training, information support and controlling over the implementation. Accordingly, the information is initially processed, summarized, analyzed and provided to users in the form of reports, reports, notes, summaries, recommendations, forecasts, etc. In view of this, the controlling directions (sectors) are: financial controlling, sales controlling, production and procurement controlling, etc. Given the fact that the importance of financial policy in the life of the state is determined by the necessity of avoiding financial shocks and distortions in the real sector of the economy, reducing inflation, ensuring stable rates of economic development and the stability of the financial system in the state, it is precisely with the help of financial controlling that the order of adoption managerial decisions on the directions of such a policy and their implementation. Financial controlling should focus on the functional support of financial management, which determines its content and main tasks. The main objective of financial controlling is the orientation of the managerial process to maximize the profit and value of the owners’ capital in minimizing the risk and preserving the liquidity and solvency of the enterprise.