ФІНАНСОВИЙ КОНТРОЛІНГ ЯК ІНСТРУМЕНТ УПРАВЛІННЯ ФІНАНСОВИМ ПОТЕНЦІАЛОМ ПІДПРИЄМСТВА

Abstract

Abstract. The purpose of the article is to justify the feasibility of using financial controlling in the system of managing the financial potential of the enterprise. It was determined that in modern business conditions one of the most promising approaches to effective management of the financial potential of the enterprise is financial controlling. The introduction of financial controlling will help timely and correctly assess the financial position of the enterprise and quickly find the optimal management solution for the effective use of financial resources. The article examines and summarizes approaches to defining the essence of the concept of ″financial controlling″; the functions and types of financial controlling such as strategic and operational are characterized. It has been established that the main purpose of financial controlling is to ensure with the help of financial instruments the stable development of the enterprise in a certain market segment, the orientation of the management process to the maximization of profit and the cost of capital and the minimization of financial risks. It is justified that the application of financial controlling in the system of managing the financial potential of the enterprise requires the use of specific methods, namely: break-even point analysis, benchmarking, functional-value analysis, portfolio analysis, ABC – analysis, XYZ – analysis, SWOT – analysis. It was established that since the main goal of financial controlling is to ensure sustainable and stable development of the enterprise, therefore, all management measures should be aimed at maximizing profit at minimum costs and eliminating financial risks. Therefore, it is proposed to create a financial controlling service within the structure of the enterprise. The financial controlling service must, first of all, form a controlling relationship with all functions, carefully control the company's expenses, since they are the main object of management, offer effective directions for improving the company's financial condition. It was determined that in modern crisis conditions, the implementation of the anti-crisis controlling system at enterprises will provide an opportunity to increase the efficiency of the use of financial resources, improve the efficiency and quality of management decision-making, prevent the emergence of crisis economic situations, identify the causes of financial problems and contribute to their effective elimination. Keywords: financial controlling, strategic financial controlling, operational financial controlling, methods of financial controlling, financial controlling service, financial potential of the enterprise.