Ivata V. Improvement of the system of financial controlling on the machine-building enterprises

Dissertation is devoted the ground of theoretic-methodical principles and development of practical recommendations in relation to the improvement of control the system machine-building enterprises in the conditions of realization of conception of financial controlling. Probed economic essence, functions and tasks of the system of financial controlling. The system of financial controlling in the industrially developed countries of the world and world experience of its forming is considered, generalized factors which promote and restrain the rates of introduction of the system of financial controlling on machine-building enterprises in modern terms. The features of organizational construction of the system of financial controlling of machine-building enterprise are set and it basic elements. The features of process of budgeting are considered on enterprises, as a base element of the system of controlling. Grounded necessity of forming of rational organizational structure of service of financial controlling on a machine-building enterprise and certainly place and functions of inspector in a management. The mechanism of realization of functions of financial controlling is developed in a management a modern enterprise and directions of perfection of budgetary process are set in the conditions of realization of functions of financial controlling. Methodical recommendations in relation to a financial analysis, which are based on the account of dynamics of change of indexes for analyses period which will promote control and efficiency of management of enterprise activity, are offered.