Оптимізація системи функціонування фінансового контролю на підприємстві

Abstract

Стаття присвячена розгляду фінансового контролю як складової фінансової діяльності підприємства, а також змісту поняття системи фінансового контролю. Проаналізовано погляди науковців щодо функціонування фінансового контролю як процесу обґрунтування послідовності дієвості фінансового контролю. Досліджено систему фінансового контролю, яка забезпечує систематизацію елементів, цілей та рівнів фінансового контролю на підприємстві. Запропоновано процес оптимізації функціонування системи фінансового контролю на підприємстві як основу удосконалення діяльності підприємства в сучасних економічних умовах. Обґрунтовано функціонування системи фінансового контролю на підприємстві як основи підвищення якості функціонування цієї системи в постійно змінюваних умовах бізнес-середовища, що прагне до міжнародної економічної інтеграції. Objective. The article is devoted to the consideration of financial control as a component of the financial activity of the enterprise. The content of the concept of financial control system is considered. The views of scientists on the functioning of financial control as a process, substantiation of the sequence of effectiveness of financial control are considered. The system of financial control, which provides systematization of elements, goals and levels of financial control at the enterprise, is investigated. Methods. Financial control is one of the most important levers of managing the financial system, since the economic policy of the state is carried out with the help of financial and credit instruments. Enterprise as a complex socio-economic system consists of various forms of subsystems. The study of such systems should be based on an understanding of the management and financial control systems as a whole, not as a collection of individual elements, since the improvement of each individual element can have less positive effect than the improvement of the whole system. The issue of developing a functioning financial control system in an enterprise that would link financial control and management processes is extremely important, since such a scheme is the b sis f im i e e e ise's e i s i y’s ec mic e i me . T e ef e, e importance, functioning and role of financial control in the activity of enterprises are increasing. Results. One of the means of ensuring the use of financial resources is financial control, which provides feedback between planned and achieved results. Financial control is the result of economic laws, that is, the need to oversee the social production and distribution of products, the rational use of labor, material and monetary resources of enterprises. It aims at ensuring the development of public and private production, covers the production and non-productive spheres, and is embodied through the activity of state bodies and local authorities. Financial control is given a special, coordinating role, covering the complex of those public relations that arise in the sphere of financial activity of the state and enterprises. Scientific novelty. Thus, the proposed theoretical and methodological approaches to the determination of the functioning of financial control make it possible to assess the control as a management function, as well as to evaluate the activity of financial control at the enterprise. Considering the complexity and multi-vector nature of the financial control system, it is concluded that this system is crucial in the process of adapting an entity to the external economic environment. One of the options for such improvement is to integrate the process of management and the process of financial control, proposed in the scheme of functioning of the system of financial control at the enterprise as a basis for improving the activity of the enterprise in the current economic conditions. Practical significance. The importance of financial control is manifested in the audit: first, compliance with the established law and order in the course of financial activities by state and local authorities, enterprises, institutions, organizations, citizens and, second, the economic conditionality and effectiveness of actions undertaken, in accordance with their state objectives and local government. Thus, it is an important way of ensuring the legality and expediency of modern financial activities.