FINANCIAL RESOURCES: THE THEORETICAL ASPECT
Journal Title: Бізнес-навігатор - Year 2017, Vol 3, Issue 42
Abstract
The article deals with the comprehensive research of the essence of public financial resources within business ventures that are considered to be an object of financial audit. Considerable attention is focused on the analysis of definition “financial resources”. The authors suggested their own definition of the notion “financial resources” from the view-point of the latest scientific thought. It was revealed that procedurally financial resources should be classified according to such features: origin, forming sources, type of ownership, methods of accumulation, sphere of service, managerial level, and directions of use.
Authors and Affiliations
A. I. Mashko
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