FINANCIAL CONTROLLING SYSTEM IN THE HOLDING: CONCEPTUAL APPROACH

The article deals with the problem of forming financial controlling in an industrial holding. The purpose of the article is to form the concept of a systematic approach to financial controlling in complex integrated structures.

The research is based on theoretical methods of study, generalization and analysis. The basis of the work is the fundamental works of domestic and foreign authors on the problems of financial controlling.

Based on the analysis of scientific works of various authors, the concept of financial controlling is presented as information support and economic justification of probabilistic scenarios and possible measures to prevent them using tools for analyzing and identifying cause-and-effect relationships, as well as ensuring the effectiveness of the company's activities in the short and long term by constantly monitoring the company's progress towards its goals. It is concluded that the proposed concept of financial controlling, based on the implementation of continuous monitoring and control of business processes, provides a multi-variant roadmap for the development of complex holding structures and situational response to negative changes in the external environment for the holding.

Summarizing the above it can be noted that the financial controlling in terms of a systemic approach should be considered as taking place continuously, aimed at supporting the management system in the information-analytical, methodological and instrumental aspects in order to ensure the implementation of goals, ensure efficiency in the short and long term, using the analysis of alternative options for using the resources available to the economic entity to achieve the goal of functioning of the economic entity – improving the efficiency of functioning in a constantly changing external environment, as well as maximizing the ownership of its shareholders.

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