КОНЦЕПТУАЛЬНІ ЗАСАДИ ФІНАНСОВОГО КОНТРОЛІНГУ НА ПРОМИСЛОВИХ ПІДПРИЄМСТВАХ

Abstract

Modern industrial enterprises, considered as complex economic systems, decentralize financial management and operate with significant volumes of financial and economic information, which is con-stantly changing and losing its relevance. Based on this, there is an objective need to increase the effi-ciency of financial control and coordination of the activities of various structural divisions of enterprises that correspond to the high dynamism, riskiness and unpredictability of the external and internal envi-ronment. In such conditions, it becomes necessary to implement the achievements of financial control-ling, which coordinates the work of functional services of the enterprise and provides comprehensive information and analytical support to financial management during management decision-making.The purpose of the article is to study the essence of the concept of "financial controlling" and conceptual approaches to its definition, as well as the definition of the main principles of financial controlling at industrial enterprises.The article formulates the meaning of financial controlling for industrial enterprises in modern conditions, conducts an analysis of the essenceof the economic category "financial controlling" and highlights two approaches to its definition: institutional and functional, and provides their characteris-tics. Within the framework of the functional approach, four concepts are analyzed: the concept ofthe control function, the concept of the coordination function, the concept of the information function and the concept based on management. The main goal and priority tasks of financial controlling at industrial enterprises are formulated; the main principles of financial controlling for industrial enterprises are researched and formulated: target orientation, systematicity, responsibility, independence, complexity, automation, confidentiality, internal audit, objectivity, economy, timeliness.