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Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

11.3. Operative financial control

The basic stocks of operational financial control are the system of budgetary budgets and budget control. In the case of the need for a budget, it is possible to stock up with a breakdown by quarters, months, decades and days.

The main method of operative financial control is the organization of systems to control the flowing (short-line) financial resources of the system. Takі tsіlі mozhut znahoditi svіy viraz vrazhki virchki vіd realizatsii, pributku, postійних і змінних витрат, рентабельності капіталу тощо. Tsilovi demonstrators of operational control are guilty of corruption in monetary terms, non-monetary terms, visions within the framework of strategic monitoring. The system of integration of monetary indicators with monetary character, which is to be raised within the framework of the operational financial control by the provisional zahidnoevropeyskimi pidpriimstvami, is shown in Table. 11.2.

Tsilkom zrozumilo, sho planuvannya without diyovogo control over the course vikonannya planіv not має sense. On the other side, the control without planning is not possible. Control - tse nevіd'єmna syadova ta iva planyuvannya. Without the synthesis of planning and control, there is a great deal of inaccuracy in the wrongness of the mozhlivyh financial resources, and of the settlement of pomilkov, and the disagreement of uncoordinated management of the country and of the day. The budgetary

Table 11.2

The budget of the main financial and economic indicators of monetary nature

Budgetary control is characterized by basic zmist operative control, yakiy, vlasne, polagayє in systematic pіvіvnyannі actual pokaznikіv діяльності підприємства із планованими та подальшому аналізі відхилень.

Fig. 11.3. Budgetary, reporting and monitoring in the system of operational control

Kolot zavdan, yaki nalezhat to the competence of budgetary control, including the management of the region, analiz vidhilen, and takozh report. In the operational reports (reports), the result is vikonannya budget, to be guided by the basic financial indicators, and that is how to formulate proposals, how to accumulate in the analysis. The budgetary control budget, the budgetary control and reporting within the framework of the operational financial control are imposed in Fig. 11.3.

The control of the warehouse is the basis for the reasons for vidhilyon and viznachennya slavkih mіsts on pіdpriemstvі.

Zavshyaki reportportyu zabezpechuyutsya zonotnyi інформаційний зв'язок (Feed-Back-Information) між контролінгом і відповідними носіями рішень. For the normal state budgetary reports on the results of budgetary control, the kerіvnitsvu shomіsyatsya are served. On the basics of visrying otrimanyh reports, management is practiced in the operational approaches of the shodo koriguvannya tsilovih and budgetary displays, and takozh pidvishchenny efektivnosty vikonannya dіyalnosti. Vazhlivim zavdannyam kontrolingu v czomu zv'yazku є rozrobka sistemi motivatsionnyh stimuli for dosyagnennya pochchnih tsil. The detailed system of budgetary administration and budgetary control is to be described in detail. 12.

Operative financial control (on the basis of the strategic) is spiraling upwardly on the internal level of information, zokrema dany rahunkiv pributkiv i zbitkiv, rushu grooshov koshtiv tochno. The main thing is to respect the situation when you concentrate on such spivvidnoshen, yak, "come and spend", that "grotesque pinnacle-grosovy videtki", at that time the strategic control of zorієнтований on analizі chizіvі і rizikіv, strong and weak stіrіn.

Vazhlivim element operative monitoring є internal consulting and methodological care. The Financial Controller is often denounced as a source of top management in financial and economic affairs by a yogi who is an informational partner. At vikonannіi tsієї functіії service of monitoring of business management consulting of management, kerіvnikіv structural pidrozdіlіv, okremih strategіichnyh oditnі z pitan otmomіzatsії prсяyagnnnja posіstvlі tsіlei virіshennya poslechnih problems. Consultation services can also be tampered with at any time during the internal audit of the uninhabited singers in the chi reserve. Within the framework of this functional block, controllings are undertaken by a scrambling of internal structures, methodologies, recommendations on the consolidation of management and the structure of the structural subdivisions.