Open AccessFinancial Controlling as a Function of Managing an Organization’s Strategy
Author(s) -
Пласкова Наталия Степановна
Publication year - 2020
Publication title -
učët. analiz. audit/učët, analiz, audit
Language(s) - English
Resource type - Journals
eISSN - 2619-130X
pISSN - 2408-9303
DOI - 10.26794/2408-9303-2020-7-5-24-32
Subject(s) - function (biology) , empirical research , set (abstract data type) , management science , computer science , mechanism (biology) , strategic management , strategic planning , process management , knowledge management , risk analysis (engineering) , business , economics , marketing , philosophy , epistemology , evolutionary biology , biology , programming language
The subject of the paper is methodological approaches, tools and methods of controlling for the of forming and implementing purpose to a company’s strategy based on a comprehensive retrospective analysis, realistic budgets and business plans, and assessing the impact of aggressive environmental factors. The study’s goal is to improve the system of information and analytical support of controlling functions in the strategic management system. A set of General scientific, analytical, economic methods and tools used to study the management system of economic entities is used to substantiate the scientific hypothesis, methodological provisions within the research topic, generalize the empirical base, and develop practical proposals for improving the mechanism and managing of the strategic controlling. There was used a complex of analytical and economic methods and tools used to study the system of managing the economic activities of economic entities. This has been made to substantiate the scientific hypothesis, methodological provisions, generalize the empirical base and develop practical proposals for improving the mechanism and organization of strategic controlling. For the theoretical basis development, there was expanded the author’s definition of financial controlling is proposed, and the classification of types of strategies to ensure the financial stability of the organization. In terms of the practical orientation of the research results, which have a universal character and can be used in enterprises of various spheres of business activity, proposals for improving the information and analytical system of strategic controlling are formulated.