Hulay I. Management of financial control system at enterprises

Object of study: the process of management by system of financial control in general activities of the enterprise in conditions of modern economy of Ukraine. Objective: deepening of the theoretical and methodological positions and developing of scientific and practical recommendations for improving the management by system of financial control for enterprises. Methods: logic generalization, system-structural analysis, comparative analysis, expert assessments, economic-mathematical modeling, system. The novelty: for the first time developed a matrix model of management by system of financial control for enterprise that provides scientific and methodical approach to evaluating the effectiveness of multilevel and multielement system of financial control, improved scientific and methodical approach to implementation the functions of the system of financial control in the enterprise by combining elements of this system within a management cycle (Planning – Implementation – Testing – Improvement), regulatory support of the system of financial control by the justification of need in the use of internal regulations of the enterprise, the process of determining the efficiency of management by system of financial control through the establishment of key indicators of the performance for employees of the system, which will enable maximum use of human resources. Scope of application: in the activities of the limited liability company "Grain Land Ukraine" concerning accounting in centers of responsibility and implementation of regulatory support, private enterprise "Company Diya Plus" on the need for regulatory support of management system by system of financial control, limited liability company "Velgio Ukraine" for creating of integrated accounting system.