Development of finance controlling definition in the modern theory of management organizations
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 3, Issue 75
Abstract
Purpose. The article is article is to identify the definitions of the controlling organization subject to the provisions of modern management. The article reveals the dichotomy of views on the contents of financial controlling. Methodology of research. The solution in the article the tasks carried out with the help of such scientific and special research methods: analysis and synthesis, systematization and generalization, the dialectical approach. Findings. Based on the morphological analysis proposed in the article the approaches to definition of principles of financial controlling, given the methodology of synergetics, change management, system approach as scientific base of modern management. Practical value. The article proves that taking into account methodology of modern management of organizations, gives you the opportunity to develop the definition of controlling is to define it as a subsystem of financial management, which is based on the methodology of the system, energeticness, reflection, knowledge management, administrative and financial methods and tools. Basic scientific principles can be used in the practice of management of enterprises of different ownership forms and galuzeva facilities.
Authors and Affiliations
Viktoriya Druzhynina
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