Dmytrenko A. Financial Controlling of Joint Business Activities: Theory, Methodology, Practice of Implementation

The dissertation is devoted to the research of theoretical, methodological and methodic principles of financial control of joint activity in the field of business and the development of scientific and practical recommendations within the framework of a comprehensive approach to the construction and development of the system of financial control of joint activity in the field of business. Scientifically proven the integration of the system of elements of financial controlling, in particular: information support, accounting, analysis, control and planning, has been scientifically proven and the close connection with such disciplines of economic science as: finance, financial activity of business entities, accounting, taxes and system taxation, investment, financial analysis, corporation finance, financial management, and the need for managers to interact with accounting and analytical units to improve efficiency management of joint ventures based on the introduction of financial control. The definition of "financial control of joint activity" is includes the functions, principles and methods of financial control; the provisions of the regulatory framework for financial control and joint activities, research of the works of national and foreign scientists proposed own definition of joint activities. The methodological dominant of the study of the effectiveness analysis of investing in a joint venture (joint business) has been identified, with the aim of providing financial control over the orientation of the management process to obtain maximum profit and value of the owners' capital while minimizing the risk and maintaining the liquidity (solvency) of the organization.