Kartseva V. Financial controlling in Ukrainian consumer cooperation system

Object - economic relations arising in the implementation of financial controlling tasks; goal - the further development of the theory and methodology of financial controlling and justification of practical recommendations for implementation in Ukraine of consumer cooperatives in order to improve its functioning; methods - generalization of abstraction, analysis, synthesis, economic and mathematical modeling; novelty - the expediency of a match between the historical stages of development of consumer cooperatives and financial controlling concepts that provided an opportunity to highlight key aspects of financial management of consumer co-operatives, which was given the advantage at each stage of its development. This formed the basis for implementing financial controlling in consumer cooperatives; practical value - put into practice the All-Ukrainian Central Union of Consumer Societies (Ukoopspilka), the Union of Consumer Societies "Consumers Poltava region" Chernihiv Regional Union of Consumer Societies, Novomoskovsk district Union of Consumer Societies, Universities Ukoopspilka "Poltava University of Economics and Trade"; industry - economy