Reference and fiducial Points of Modern intra-corporate capital flow control in the organization and the functioning of an Economic Entity
| Autor: | А. V. Bodiako, S. V. Ponomareva, T. M. Rogulenko |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 10, Iss 1, Pp 6-17 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2023-10-1-6-17 |
| Popis: | The internal corporate financial control service (IFC) is an integral functional element of the management system of both the company as a whole and its individual business processes, along with accounting and economic and financial analysis. It is difficult to overestimate the importance of the activities of the specialists of this unit. In the current economic and political situation of the withdrawal of domestic companies from the orbit of the world market and the departure of foreign firms from Russia, the activities of the company’s controllers and analysts are of a real paramount importance, therefore the very methodology of organizing control should be weighed against its adequacy to the current situation in our country and abroad.This article reveals the role of internal corporate financial control in the search for measures to stabilize the financial and economic activities of companies. The authors consider the main goal and objective of their work to be the study of the adequacy of the existing control system to modern challenges. To do this, they revealed the causes and consequences of the new goal-orientation and targeting of the IFC service, characterized its reference points, and showed the results of the intensification of intra-corporate financial control measures activation observed in the modern practice. The methodological section of the study describes the process of generating signal indicators developed on the basis of our own internal analysis-control algorithms that take into consideration the industry specifics of financial and economic activity. The indicators determined by the authors make it possible to activate the measures of internal corporate financial control and obtain practical results in the form of developing an anti-crisis plan for optimizing costs and expenses, leveling the identified risks. |
| Databáze: | Directory of Open Access Journals |
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