INFORMATION SUPPORT OF FINANCIAL CONTROLLING OF SUBJECTS OF JOINT ACTIVITY

Abstract

The peculiarities of production and circulation of controlling financial information are analyzed, its essence is defined, peculiarities of functioning of information space of joint activity are substantiated and measures of improvement of circulation of management data between participants of joint activity and their separate centers within the operating economic structure are developed. The essence and the content of the category «information space of controlling information» are considered, which made it possible to define the main centers of its production (primary structural units, analytical services of enterprises, external entities of information creation for management) and to distinguish specific features of different types of controlling information (external, internal, horizontal, vertical) and their role in the enterprise management process. It is proposed to consider the information space of controlling information as a single environment for the circulation of data on different components of development of an individual entity, in which separate centers of production of such data carry out activities and operate technical and relevant information systems for their analysis and transfer to management for decision-making. Much attention is accentuated to defining the essence of controlling financial information and its role in the development of economic entities, and it is proposed to consider this type of information as a set of different data on the financial activity of an enterprise, the results of its activity, which are produced by different structural units of such an entity that study , are summarized for the purpose of preparing analytical information for making managerial decisions in the field of financial activity, ensuring the financial stability of financial institutions, enterprises', improving its efficiency. The importance of development and use of scientific provisions of the mechanism of development of financial controlling in carrying out joint activity in the sphere of business is developed and substantiated.