Characterization of the Main Types of Financial Controlling and their Impact on Constructing Efficient Controlling System for an Economic Entity
Journal Title: Бізнес Інформ - Year 2016, Vol 2, Issue
Abstract
The article is aimed at characterization of the main types of financial controlling and their impact on constructing efficient controlling system for an economic entity. Evolution of the concepts of financial controlling has been considered, views of researchers on the definition of its basic components have been systematized. A unified approach to the interpretation of financial controlling has been developed. Two main types of financial controlling: strategic and operational (tactical) have been defined. It is substantiated that efficiency of implementation of a controlling system depends on systematic quantitative and qualitative measuring of its general economic and expert indicators. Prospect for further research in this area is to identify measures to improve assessing and forecasting an efficient activity of economic entities at the macro and micro levels.
Authors and Affiliations
Oleg Klokar
Keywords
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- EP ID EP106927
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