The article summarizes the main methodological approaches to determining the financial condition of the enterprise, considers the stages of analysis of the financial condition of the enterprise. The main approaches to assessing the financial condition of the enterprise and the development of proposals to improve the methodology of analysis of the financial condition of the enterprise, the assessment of the financial condition of the enterprise to find reserves to increase profitability and strengthen commercial calculation as a basis for stable operation other institutions. A critical assessment of the concept of «financial condition» and its definition by various experts is analyzed. Based on the study of improving the methodology of analysis of the financial condition of the enterprise, it is determined that today the most necessary to improve the financial condition of the enterprise is to improve information and methodological support of the financial condition of the enterprise, development of methodological support for forecasting the financial condition of the enterprise. Content of work at each stage, improvement of forms of financial reporting, which will increase its analytical capabilities, development of methods of comprehensive scoring of the financial condition of the enterprise, which would analyze the state of the enterprise for the optimal set of financial indicators and ratios, improvement of theoretical principles of enterprise information system.
The role of financial controlling as an integral part of the joint venture sustainable development management system is investigated in the article. The basic stages, concepts, functions, principles of formation and development of financial controlling are characterized. The necessity of organization is substantiated and the basic stages of introduction of financial control in management of development of joint venture are proposed.
The peculiarities of the formation and circulation of controlling financial information are analyzed, its essence is determined, the peculiarities of the information space functioning of joint activity are substantiated and measures to improve the circulation of management data between participants of joint activity and separate centers of their production within the current economic structure are developed. To deepen the scientific basis of the study of the origin and circulation of financial controlling information in joint activities considered the essence and content of the category "information space of controlling information", which allowed to identify the main centers of its production and identify specific features of different types of controlling information and their role in the process enterprise management. It is proposed to consider the information space of controlling information as a single medium of data circulation on various components of development of a separate business entity.
The peculiarities of production and circulation of controlling financial information are analyzed, its essence is defined, peculiarities of functioning of information space of joint activity are substantiated and measures of improvement of circulation of management data between participants of joint activity and their separate centers within the operating economic structure are developed. The essence and the content of the category «information space of controlling information» are considered, which made it possible to define the main centers of its production (primary structural units, analytical services of enterprises, external entities of information creation for management) and to distinguish specific features of different types of controlling information (external, internal, horizontal, vertical) and their role in the enterprise management process. It is proposed to consider the information space of controlling information as a single environment for the circulation of data on different components of development of an individual entity, in which separate centers of production of such data carry out activities and operate technical and relevant information systems for their analysis and transfer to management for decision-making. Much attention is accentuated to defining the essence of controlling financial information and its role in the development of economic entities, and it is proposed to consider this type of information as a set of different data on the financial activity of an enterprise, the results of its activity, which are produced by different structural units of such an entity that study , are summarized for the purpose of preparing analytical information for making managerial decisions in the field of financial activity, ensuring the financial stability of financial institutions, enterprises', improving its efficiency. The importance of development and use of scientific provisions of the mechanism of development of financial controlling in carrying out joint activity in the sphere of business is developed and substantiated.
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