In today's market economy, effective cash flow management is important for ensuring the stability andcompetitiveness of an enterprise. Financial controlling, as a key component of the overall strategic management system,plays an important role in optimizing cash flows, monitoring resource attraction and risk management. It includes thedevelopment and implementation of a cash management policy, the use of analytical tools to forecast and assess financialrisks, and the development of strategies to minimize the negative impact of various factors. Financial controlling helpscompanies to ensure effective operation in difficult conditions, such as in a state of war or unstable market conditions, byresponding quickly to changes in the external environment. The controlling system includes not only monitoring expensesand income, but also developing and implementing strategies to optimize resources and maintain the company's financialstability. Operational financial controlling, which focuses on internal data, is a key tool for responding quickly to changesin the financial condition of the company. Methodological tools such as direct-costing, break-even point, ABC analysis,functional cost analysis, SWOT analysis, benchmarking and portfolio analysis help to identify and correct deviations fromtargets, increase cost efficiency and improve the financial stability of the company. Implementation of a financialcontrolling system not only improves financial transparency but also strengthens the confidence of investors and creditors,as well as maintains the company's stable development in a competitive market. Thus, financial controlling is an integralpart of effective financial resources management, which allows companies to achieve short-term and long-term financialgoals, maintain competitiveness and ensure sustainable development in the market.
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