Home  Journals  Finance and Credit  24(600) - 2014 June

Creation of a profit controlling model in a joint-stock company

Available online: 14 June 2014

Subject Heading: FINANCE MANAGEMENT

JEL Classification: 

Pages: 19-29

The article offers a model of profit controlling in joint-stock companies, including two parts: strategic and operative ones interconnected to each other and the units responsible for them. The paper presents a structure and substance of the controlling model, a structural and logical scheme of controlling. The article specially considers the issues of controlling of financial risks and functioning of a controlling service. The authors offer a developed model of controlling directed at optimization of volume of the gained profit and increase of efficiency of management. As a result, it has to promote identification of all risks and the chances to receive profit.

Keywords: profit, controlling, operative, strategic, financial risks, controlling service

References:

1. Blank I.A. Upravlenie formirovaniem kapitala [Management of Capital Formation]. Moscow, Omega-L Publ., 2008, 508 p.
2. Manuilenko V.V. Podkhody k formirovaniiu i raspredeleniiu pribyli khoziaistvuiushchego sub”ekta: sovremennyi aspect [Approaches to formation and distribution of profit of a managing subject: a modern aspect]. Finansy i kredit – Finance and credit, 2012, no. 40, pp. 33–42.
3. Manuilenko V.V. Regional’nyi opyt formirovaniia i ispol’zovaniia pribyli aktsionernykh obshchestv: problemy i perspektivy [Regional experience of formation and use of profit of joint-stock companies: problems and prospects]. Finansovaia analitika: problemy i resheniia – Financial analytics: science and experience, 2012, no. 44, pp. 11–21.
4. Principles of corporate governance of OECD. Available at: Link. (In Russ.)
5. Horvath P. Kontseptsiia kontrollinga: upravlencheskii uchet, sistema otchetnosti, biudzhetirovanie [Controlling]. Moscow, Al’pina Biznes Buks Publ., 2006.

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

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