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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

11.2. Strategіchny fіnansovy kontrolіng

Fіnansovі problems SSMSC vinikayut in sub'єktіv gospodaryuvannya, dosit often zumovlenі vіdsutnіstyu in kerіvnitstva chіtkih strategіchnih tsіley rozvitku, dovgostrokovih fіnansovih planіv that nerozumіnnyam mіsії sub'єkta gospodaryuvannya. Yak naslіdok have pіdpriєmstva vinikayut skladnoschі s viznachennyam required in kapіtalі that іnshih kinds resursіv, potuzhnostі nezavantazhenі, Costa zamorozhuyutsya in nelіkvіdnih stocks debіtorskіy zaborgovanostі, okremі sector dіyalnostі viyavlyayutsya zbitkovimi toscho. For uniknennya (chi neytralіzatsії) on the nature of the problems strategіchnogo pіdpriєmstvі slіd zaprovaditi mehanіzmi strategіchnogo kontrolіngu.

Pid strategіchnim fіnansovim kontrolіngom rozumіyut complex funktsіonalnih zavdan, іnstrumentіv i metodіv dovgostrokovogo (three bіlshe rokіv i) upravlіnnya fіnansami, vartіstyu that rizikami * 5. Vvazhaєtsya scho hours horizon strategіchnogo kontrolіngu neobmezheny.

* 5: {Volkart R. Strategische Finanzpolitik. - S. 40.}

In the framework strategіchnogo fіnansovogo kontrolіngu zusillya fіnansovih services of companies kontsentruyutsya vikonannі on such basic zavdan:

viznachennya strategіchnih napryamіv dіyalnostі pіdpriєmstva;

viznachennya strategіchnih faktorіv of Success;

viznachennya strategіchnih tsіley i rozrobka fіnansovoї strategії pіdpriєmstva;

vprovadzhennya dіyovoї Sistemi Rann Poperedjennia that reaguvannya (permanent analіz shansіv i rizikіv, she strongly Slabko storіn);

viznachennya gorizontіv planuvannya;

dovgostrokove fіnansove planuvannya: planuvannya pributkіv that zbitkіv, Cash-flow, balance sheet, mainly fіnansovih pokaznikіv;

dovgostrokove upravlіnnya vartіstyu pіdpriєmstva that pributkami yogo vlasnikіv;

zabezpechennya іntegratsії dovgostrokovih strategіchnih tsіley she promptly zavdan, SSMSC to constitute okremimi pratsіvnikami that structural pіdrozdіlami.

Nayvazhlivіshim zavdannyam strategіchnogo kontrolіngu Je zabezpechennya zhittєzdatnostі pіdpriєmstva in dovgostrokovomu perіodі on osnovі upravlіnnya іsnuyuchim potentsіalom that stvorennya dodatkovih faktorіv of Success. Nayavny in pіdpriєmstva potentsіal rozvitku viznachaєtsya such basic facts-tori:

fіnansove zabezpechennya that mozhlivostі zaluchennya dodatkovogo kapіtalu;

nayavnіst kvalіfіkovanogo personnel;

nayavnіst nadіynih i Cheap Jerel postachannya sirovini that materіalіv;

nayavnіst rinkіv zbutu produktsії;

virobnichy potentsіal;

efektivnosti organіzatsіyna structure;

Visoka yakіst management.

Before the main іnstrumentіv strategіchnogo kontrolіngu nalezhat analіz stronger i Slabko storіn, pobudova strategіchnogo balance, portfolio analіz, organіzatsіyny analіz, funktsіonalno-vartіsny analіz Model zhittєvogo cycle Rann Poperedjennia system that reaguvannya, diskrimіnantny analіz, analіz shareholder-value, Balanced-Scorecard, benchmarking that number іnshih.

Practice pokazuє scho uspіshna fіnansovo-gospodarska dіyalnіst pіdpriєmstva priblizno deposits by 70% od strategіchnoї spryamovanostі, mayzhe by 20% - od efektivnostі operational upravlіnnya i mayzhe 10% od of Quality vikonannya precisely zavdan. In tsіlomu strategіya - tse viznachennya mainly dovgostrokovih tsіley that zavdan pіdpriєmstva, the rate of acceptance of Act reasonably i rozpodіlu resursіv, neobhіdnih for dosyagnennya posed tsіley * 6. Efektivnіst strategії viznachaєtsya the size rozrivu mіzh strategіchnimi tsіlyami that real mozhlivostyami pіdpriєmstva.

* 6: {Finanz-Controlling: Finanzplannung und- Kontrolle, Controlling zur finanziellen Unternehmensfuhrung / Von G. Mensch. - Munchen; Wien: Oldenburg, 2001. - S. 379.}

Nayvazhlivіshoyu Form Wink strategіchnogo fіnansovogo kontrolіngu Yea system strategіchnogo (dovgostrokovogo) planuvannya. Strategіchny plan guilty vrahovuvati result analіzu stronger i Slabko storіn pіdpriєmstva, vimogi partnerіv on market analysis that vlasnikіv Interests. Pіdkreslimo scho rozrobka strategіchnogo plan Je result spіlnih diskusіy kerіvnitstva i provіdnih menedzherіv pіdpriєmstva. Controller at tsomu vіdіgraє aktivіzuyuchu role of the moderator is the i vistupaє synthesizer processes.

In planі fіksuyutsya tsіlі, yakih pіdpriєmstvo pragne dosyagti in dovgostrokovomu perіodі. Tsі tsіlі mozhut mother nonmonetary (yakіsnі tsіlі) abo monetary viglyad. Klasifіkatsіya fіnansovih tsіley pіdpriєmstva s Look nіmetskih fіnansistіv hovering in Fig. 11.1 * 7. Yak bachimo, dіyalnіst pіdpriєmstva Mauger Buti zorієntovana on maksimіzatsіyu pributkovostі that rentabelnostі, dosyagnennya Pevnyi rіvnya pokaznikіv Cash-flow, zabezpechennya stabіlnoї lіkvіdnostі that platospromozhnostі. In ostannі Rocky yak in the US, so i Zahіdnіy Єvropі, pid vplivom kontseptsії Shareholder-Value A. Rappaport digit mіroyu zmіnyuyutsya prіoriteti dіyalnostі management of companies. Zumovleno Tse note scho dedalі chastіshe vlasniki of companies not zgodnі Buti storonnіmi sposterіgachami in protsesі upravlіnnya їh vlasnіstyu. Pong vimagayut od kerіvnitstva nasampered growth vartostі, yak їm nalezhit. Same fact of order s traditsіynimi tsіlovimi orієntirami strategіchnogo fіnansovogo kontrolіngu (zrostannya obsyagіv realіzatsії, pributkіv, pіdvischennya rentabelnostі) sogodnі vlasniki vimagayut planuvannya pokaznikіv, SSMSC harakterizuyut zrostannya vartostі pіdpriєmstva and otzhe, corporate law, SSMSC їm nalezhat.

* 7: {For: Eilenberg G. Betriebliche Finanzwirtschaft: Einfuehrung in Investition und Finanzierung, Finanzpolitik und Finanzmanagement von Unternehmungen. 6. Aufl. - Munchen, Wien: Oldenburg, 1997. - S. 42.}

In razі nemozhlivostі accurate prognozuvannya monetary pokaznikіv in plan can fіksuvati prognozovanі їh mezhі, napriklad Planova rentabelnіst Vlasnyi kapіtalu in furrows od 12 to 14%.

Fig. 11.1. Butt klasifіkatsії fіnansovo-ekonomіchnih tsіley pіdpriєmstva

Bagato of companies stikayutsya s Problems vіdsutnostі logіchnogo poєdnannya strategіchnih tsіley she promptly zavdan, SSMSC vikonuyutsya okremimi pratsіvnikami i structural pіdrozdіlami. Dovgostrokove strategіchne planuvannya that korotkostrokove rіchne byudzhetuvannya dosit often rozglyadayutsya yak two paralelnі, navіt descho avtonomnі processes. Pid hour monitoring cephalic uwagi zoseredzhuєtsya on dotrimannі budgetary pokaznikіv without priv'yazki їh to strategіchnih tsіley, scho pid put zagrozu їh dosyagnennya. W іnshogo side, viyavlyaєtsya, scho for realіzatsії Pevnyi operational zavdan vіdsutnі neobhіdnі resources abo їh budget Nadto defіtsitny. Especially rozbalansovanim Je dosyagnennya nonmonetary tsіley. For this kind podolannya Slabko mіsts in Suchasnyj kontrolіngu rekomenduєtsya vprovadzhuvati in konkretnі operativnі come in spetsіalny іnstrumentarіy zabezpechennya transformatsії strategіchnih tsіley, yaky priynyato poznachati yak Balanced-Scorecard. Vzaєmouzgodzhenіst okremih tsіlovih pokaznikіv strategіchnogo that operational kontrolіngu dosyagaєtsya in rezultatі pobudovi іntegrovanoї Sistemi dovgostrokovogo that operational planuvannya. Structurally logіchna planuvannya scheme within the system kontrolіngu hovering in Fig. 11.2.

Fig. 11.2. Procedure planuvannya within the system kontrolіngu

Neobhіdnoyu peredumovoyu uspіshnogo strategіchnogo kontrolіngu Je visokoklasny buhgaltersky, fіnansovy that upravlіnsky Obl_k. To the main areas of control that analіzu vіdhilen in kontekstі strategіchnogo kontrolіngu nalezhat:

strategіchnі tsіlі (monetarnі yak, so i nemonetarnі);

zovnіshnі chinniki, pokladenі based dovgostrokovogo planuvannya;

vnutrіshnі vuzkі Georeferencing strategіchnogo nature.

System strategіchnogo planuvannya Mauger Buti pobudovana not deprivation on rіvnі okremogo pіdpriєmstva and the second on konsolіdovanіy osnovі - on rіvnі concern. On the largest pіdpriєmstvah zavdannya, SSMSC nalezhat to kompetentsії strategіchnogo kontrolіngu, dosit often virіshuє spetsіalno stvoreny vіddіl strategіchnogo planuvannya. Sort order іz strategіchnim planuvannyam virіshalne values ​​for organіzatsії efektivnosti strategіchnogo kontrolіngu Got Rann Poperedjennia system that reaguvannya, about scho ytimetsya Dali.