Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

20(158) - 2013 May

Corporate financial control tools of commercial activities

Vol. 6, Iss. 20, MAY 2013

Available online: 30 May 2013

Subject Heading: Financial management

JEL Classification:

Shevchenko I.V. Doctor of Economic Science, Professor, Dean of the Faculty “Economics”, the Kuban State University
decan@econ.kubsu.ru

Mitina A.S. PhD in Economic Sciences, Lecturer of Department “World Economy and Management”, the Kuban State University
annmitina@mail.ru

Egiyan A.N. Graduate Student, Department “World Economy and Management”, the Kuban State University
aramyeghiyan@yahoo.com

In the article both instruments of financial control as a whole, and tools of financial control of commercial activity are analyzed, comparison is carried out. The conclusion is drawn on how application in practice of such instruments of intra corporate control as operating plans, operational forecasts and passports of commercial initiatives, influence productivity of control actions regarding implementation of the annual financial plan of the company.

Keywords: Keywords: instruments of financial control, passport, commercial initiative, operating plan, operational forecast, controlling

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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