WAYS TO IMPROVE FINANCIAL POLICY FOR THE PURPOSE OF GENERATING FINANCIAL RESULTS FOR SUBSOIL ENTERPRISES
Autor: | Z. M. Nazarova, V. M. Zaernyuk, E. I. Sedova |
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Rok vydání: | 2021 |
Předmět: | |
Zdroj: | EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA. 4:206-213 |
ISSN: | 2308-927X 2227-3891 |
Popis: | The article examines the problem of improving financial policy in terms of the formation of financial results of subsoil use enterprises. It is advisable to form the financial results of subsoil use enterprises on the basis of management by centers of responsibility on the principle of determining areas of responsibility in the or-ganizational structure of enterprises, such as a center of income, a center of expenses, and an investment center. According to the authors, an important area of financial results management should be the creation of a system of constant monitoring of reserves for doubtful debts. |
Databáze: | OpenAIRE |
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