Kolesnykova V. Control of financial resources of firm in conditions of reforming of a tax system

Objects of research: financial resources of the domestic industrial enterprises; the purpose of work: a theoretical substantiation, development of the methodical approaches and practical recommendations directed on improvement of management by financial resources of the industrial enterprises in conditions of reforming of tax system; a technique of research and equipment: logic generalization and comparison, system approach, complex approach, formalization and economic-mathematical modeling, statistical and mathematical methods; theoretical and practical results: criterion of an optimality of a control system of financial resources of the enterprise on a basis структурирования and association of different elements of system as equivalent parts; the mechanism of realization of system of the rates of the tax on added cost and tax to profit of the enterprise; The methodical approach to an estimation of expenses on formation of information environment for acceptance of the decisions in management of financial resources of the enterprise with use of methods of the theory of indistinct set; the approach to planning financial resources of the enterprise, methodical recommendations concerning management of investment financial resources of the enterprise in view of features of the taxation of the enterprise on the basis of two-level management of financial resources; the practical meaning of the received results is, that the introduction of the developed methodical approaches to improvement of management of financial resources in practical activity of the enterprises permits to create an effective control system of financial resources of the enterprise, to raise a system effectiveness management of financial resources of the enterprise, it is rational to use financial resources of the enterprise on the basis of an objective estimation of expenses on formation of information environment; a subject and degree of introduction: Developments embodied in work of "Pivdencabel", " the Kharkov factory by V.O. Malisheva", СП " the Kharkov factory of the riseing-transport equipment ", "Turboatom"; sphere of use: the industrial enterprises, educational process.