Home  Journals  Finance and Credit  10(586) - 2014 March

Operational models of creation of system of corporate financial controlling at the enterprise

Available online: 10 March 2014

Subject Heading: Financial management

JEL Classification: 

Pages: 31-35

The article shows that the modern economy imposes certain requirements to level of the organization of system of financial management at the enterprises and to its methodical providing. The complex methodological problems occupy a separate seat control studies aimed at improving the efficiency of the implementation of its control function. The first stage of introduction of system of corporate financial controlling at the enterprise is the choice of operational model of controlling. The authors give definition of the concept "corporate controlling" and offer the classification of operational models of controlling depending on organizational features of its introduction on the enterprise.

Keywords: system of corporate financial controlling, operational models of controlling, self-controlling, American model of controlling, German model of controlling

References:

1. Kontseptsiia kontrollinga: Upravlencheskii uchet. Sistema otchetnosti [Controlling concept: Management accounting. Reporting system. Budgeting]. Moscow, Al'pina Biznes Buks Pabl., 2006.
2. Mann R., Maier E. Kontrolling dlja nachinajushhih [Controlling for beginners]. Moscow, Finansy i statistika Pabl., 1992.
3. Raikhman T. Menedzhment i kontrolling. Odni celi – raznye puti i instrument [Management and controlling. Some purposes – different ways and tools]. Mezhdunarodnyj buhgalterskij uchet – International accounting. 1999, no. 5.
4. Tsiporenko A.A. Teoreticheskie aspekty kontrollinga [Theoretical aspects of controlling]. Problemy sovremennoj jekonomiki – Problems of modern economy, 2011, no. 1.

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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