МЕТОДИКА ФОРМУВАННЯ СИСТЕМИ ВНУТРІШНЬОГО ФІНАНСОВОГО КОНТРОЛЮ ПІДПРИЄМСТВА

Abstract

The article systematizes and expands the main methodological provisions of the internal control system of an enterprise, including a methodical approach to the formation of an internal financial control system as a mechanism for adapting an enterprise to the dynamic conditions of the external environment, namely: the stages of formation of an internal financial control system (from identifying the need to adapt an economic entity to changing market conditions before the development of its specific resistance); the expediency of transforming the sequence of logically interconnected actions within the framework of the functioning of the internal financial control system in order to achieve cross-tolerance to the effects of external market conditions is proved. The conditions for the development of the internal financial control system are substantiated based on the application of inertial and crisis scenarios for its adaptation to the permanently dynamic conditions of the external and internal conjuncture, in particular: general and particular algorithmic models for implementing the scenario approach to the development of the internal proactive financial control system are developed, which allow balancing profitability and liquidity of an economic entity; the necessity of differentiation of the calculated individual values of the standards of such indicators as the current liquidity ratio, the financial independence ratio and the net working capital for economic entities of various types is argued, which will allow taking into account the specifics of the activity of a particular economic entity when making financial decisions in a situation of uncertainty. Тhe essence of the study involves the development of methodological provisions for the formation of a system and substantiation of directions for its practical implementation in a dynamic economic reality. The practical significance is realized through the use of its results in the process of building a system of internal proactive financial control in a particular economic entity and creating within it, based on the scenario approach, an adaptation mechanism to ensure the financial stability of the activities of this economic entity in a volatile market environment.