METHODOLOGICAL ASPECTS OF FINANCIAL CONTROL AT THE ENTERPRISE

Abstract

The article reveals the essence of financial controlling as an important factor in improving the efficiency of financial and economic activities of enterprises; features of the organization of financial controlling are investigated; its subject-object and subject structure, as well as classification features are highlighted. The main functions and principles of financial controlling are systematized, which allow to study it both in terms of regulation and from the standpoint of implementation of monitoring, communication, preventive, warning and incentive processes.