Improvement of Controlling in the Financial Management of Enterprises

One of the components of a highly effective management system is operational controlling at the enterprise. At the same time, the most important indicator characterising the efficiency of the functioning of the enterprise and, accordingly, subject to controlling is its solvency, which affects the le...

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Autores principales:	Nataliya Mazur, Larysa Khrystenko, Janka Pásztorová, Mykola Zos-Kior, Iryna Hnatenko, Polina Puzyrova, Viktoriia Rubezhanska
Formato:	article
Lenguaje:	EN
Publicado:	UIKTEN 2021
Materias:	financial management solvency controlling financial resources financial condition assessment integral model correlation analysis Education L Technology T
Acceso en línea:	https://doaj.org/article/9ee1ecab503f4590af447b8cf8c4b551
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spelling	oai:doaj.org-article:9ee1ecab503f4590af447b8cf8c4b5512021-12-01T10:43:40ZImprovement of Controlling in the Financial Management of Enterprises10.18421/TEM104-152217-83092217-8333https://doaj.org/article/9ee1ecab503f4590af447b8cf8c4b5512021-11-01T00:00:00Zhttps://www.temjournal.com/content/104/TEMJournalNovember2021_1605_1609.pdfhttps://doaj.org/toc/2217-8309https://doaj.org/toc/2217-8333One of the components of a highly effective management system is operational controlling at the enterprise. At the same time, the most important indicator characterising the efficiency of the functioning of the enterprise and, accordingly, subject to controlling is its solvency, which affects the level of competitiveness of the enterprise and the efficiency of its adaptation to the changing conditions of the market environment. In this regard, the purpose of the research is to modernize the procedure of financial controlling based on the development of an integral model for determining and analysing the transformational solvency index. The article forms a universal model of financial condition assessment, in which all threshold values of the coefficients, calculated according to existing methods of financial stability assessment, are reduced to one scale and the accumulated impact of indicator values for previous periods of economic activity is taken into account.On the basis of the correlation analysis, the nature and strength of the dependence of the transformational solvency index on the factors influencing its formation and causing tendentious trends in the dynamics of its change during a certain period are determined.Nataliya MazurLarysa KhrystenkoJanka PásztorováMykola Zos-KiorIryna HnatenkoPolina PuzyrovaViktoriia RubezhanskaUIKTENarticlefinancial managementsolvencycontrollingfinancial resourcesfinancial conditionassessmentintegral modelcorrelation analysisEducationLTechnologyTENTEM Journal, Vol 10, Iss 4, Pp 1605-1609 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	financial management solvency controlling financial resources financial condition assessment integral model correlation analysis Education L Technology T
spellingShingle	financial management solvency controlling financial resources financial condition assessment integral model correlation analysis Education L Technology T Nataliya Mazur Larysa Khrystenko Janka Pásztorová Mykola Zos-Kior Iryna Hnatenko Polina Puzyrova Viktoriia Rubezhanska Improvement of Controlling in the Financial Management of Enterprises
description	One of the components of a highly effective management system is operational controlling at the enterprise. At the same time, the most important indicator characterising the efficiency of the functioning of the enterprise and, accordingly, subject to controlling is its solvency, which affects the level of competitiveness of the enterprise and the efficiency of its adaptation to the changing conditions of the market environment. In this regard, the purpose of the research is to modernize the procedure of financial controlling based on the development of an integral model for determining and analysing the transformational solvency index. The article forms a universal model of financial condition assessment, in which all threshold values of the coefficients, calculated according to existing methods of financial stability assessment, are reduced to one scale and the accumulated impact of indicator values for previous periods of economic activity is taken into account.On the basis of the correlation analysis, the nature and strength of the dependence of the transformational solvency index on the factors influencing its formation and causing tendentious trends in the dynamics of its change during a certain period are determined.
format	article
author	Nataliya Mazur Larysa Khrystenko Janka Pásztorová Mykola Zos-Kior Iryna Hnatenko Polina Puzyrova Viktoriia Rubezhanska
author_facet	Nataliya Mazur Larysa Khrystenko Janka Pásztorová Mykola Zos-Kior Iryna Hnatenko Polina Puzyrova Viktoriia Rubezhanska
author_sort	Nataliya Mazur
title	Improvement of Controlling in the Financial Management of Enterprises
title_short	Improvement of Controlling in the Financial Management of Enterprises
title_full	Improvement of Controlling in the Financial Management of Enterprises
title_fullStr	Improvement of Controlling in the Financial Management of Enterprises
title_full_unstemmed	Improvement of Controlling in the Financial Management of Enterprises
title_sort	improvement of controlling in the financial management of enterprises
publisher	UIKTEN
publishDate	2021
url	https://doaj.org/article/9ee1ecab503f4590af447b8cf8c4b551
work_keys_str_mv	AT nataliyamazur improvementofcontrollinginthefinancialmanagementofenterprises AT larysakhrystenko improvementofcontrollinginthefinancialmanagementofenterprises AT jankapasztorova improvementofcontrollinginthefinancialmanagementofenterprises AT mykolazoskior improvementofcontrollinginthefinancialmanagementofenterprises AT irynahnatenko improvementofcontrollinginthefinancialmanagementofenterprises AT polinapuzyrova improvementofcontrollinginthefinancialmanagementofenterprises AT viktoriiarubezhanska improvementofcontrollinginthefinancialmanagementofenterprises
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Improvement of Controlling in the Financial Management of Enterprises

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