РАЗРАБОТКА СИСТЕМЫ ФИНАНСОВОГО КОНТРОЛЛИНГА НА ПРЕДПРИЯТИИ МАЛОГО И СРЕДНЕГО БИЗНЕСА

Abstract

For the effective achievement of strategic goals, the implementation of the strategic objectives, operational planning, monitoring and control of deviations in financial indicators taken into account in the decision-making process, an enterprise needs to form a financial controlling system. Existing controlling systems are quite divorced from business processes. Financial controllers, for the most part, collect information from various systems manually, thereby increasing the likelihood of errors. The authors proposed the concept of an information system for a small and medium-sized business with integrated financial controlling. The data used in the financial controlling process is taken directly from interconnected systems, thus avoiding the problem of data fragmentation. The integrity and traceability of data, in turn, guarantees the relevance and reliability of the information stored in it. The regulations of the enterprise are the basis for the development of the algorithm of actions and, accordingly, the system of financial controlling. To develop a model of a financial controlling system, a block diagram of the algorithm for assessing and correcting the state and a matrix of responsibility are needed. Between the subjects of responsibility, it is necessary to identify information flows and analytical procedures in the form of a diagram with the provision of processed information. The purpose of this controlling system is self-regulation and the achievement of tactical and strategic objectives of the organization, as well as providing up-to-date information on key aspects of the business, both internal (management, personnel) and external stakeholders (shareholders or investors). This system allows you to receive high-quality information that arrives on time and reflects the current position of the control object. It should be noted that the drawing up of a plan, organization, analysis, accounting, control and regulation in this system are not separate processes, but as stages in a single controlling process at the enterprise. Deep integration between various components of the system makes it possible to generate various financial statements almost automatically.