Дмитренко, А.В.

The theoretical approaches to the definition of the essence of concepts "controlling" and "financial control" are generalized and analyzed. As a result, it was discovered that scientists consider financial control as a subsystem controlling an enterprise or as an enterprise management system as a whole. Proposed self-determination of financial control of joint activities. It is substantiated that financial control is a system of effective management of financial and economic activity of a joint venture, which includes planning, accounting, control, analysis, management information provision for achievement of strategic and operational objectives of joint venture. The strategic focus of financial control is emphasized.

фінансовий контролінг

діяльність

спільна діяльність

спільне підприємство

інвестиції

controlling,

financial controlling,

activity,

joint activity,

joint venture,

investments