Особливості інформаційного забезпечення фінансового контролінгу підприємств

Abstract

Статтю присвячено дослідженню інформаційного забезпечення фінансового контролінгу підприємств. Обґрунтовано необхідність запровадження на вітчизняних підприємствах ефективної системи фінансового контролінгу, який дає можливість передбачити всі можливі несприятливі економічні ситуації та уникнути їх. Сутність фінансового контролю як методу управління та як поняття зводиться до процесу вивчення, порівняння, виявлення, фіксації проблем змісту й відображення в обліку господарських операцій та вжиття заходів для їх розв’язання, усунення порушень, попередження надалі. Завданням розвитку фінансового контролю є впровадження такого механізму, який би допомагав уникнути в діяльності підприємства різноманітних зловживань та порушень, а також інших видів приховування інформації, особливо тієї, що стосується фінансових потоків підприємства.

The article is devoted to the study of information support for financial controlling of enterprises. The need to introduce an effective system of financial controlling at domestic enterprises, which makes it possible to predict all possible adverse economic situations and avoid them, is substantiated. The essence of financial control as a method of management and as a concept comes down to the process of studying, comparing, identifying, fixing problems of the content and reflecting them in the accounting of economic transactions and taking measures to solve them, eliminate violations, and prevent them in the future. The task of the development of financial control is the implementation of such a mechanism that would help to avoid various abuses and violations, as well as other types of concealment of information, especially those related to the company's financial flows. Purpose. The purpose of this study is to determine the key features of financial controlling and its goals against the background of information support, as well as the characteristics of the technology for generating information resources necessary for reporting while providing internal users with operational accounting data in the process of preparing management decisions. Results. An important factor that leads to the adoption of incorrect management decisions is the decrease in the effective control system at many domestic enterprises. Thus, control is a means of predicting adverse economic situations and their elimination. One of the modern directions of effective business management is financial controlling, which is aimed at ensuring the fulfillment of financial tasks defined by the system of the plan of financial indicators and regulations; measurement of the level of deviation of the actual results of financial activity from the predicted ones; making operational management decisions regarding the normalization of the company's financial activities in accordance with the established tasks and indicators; adjustment as necessary of some tasks and indicators of financial development in connection with the external financial environment, the conjuncture of changes in the conditions of the financial market and the internal economic activity of the enterprise. That is, financial controlling should provide the management with the necessary information about the structure of costs, the amount of profit, the deviation of actual data from the planned, so that the management can make an informed decision about management. Without an effective management system, as well as a controlling system that provides information and serviceanalytical support to management, it is practically impossible to ensure the competitiveness and efficiency of business, to achieve stable long-term success. At the current stage, the question arises regarding the automation of economic processes, the introduction of digital forms, types and methods of financial controlling at enterprises. Financial controlling, as a modern management concept, is the object of research by many scientists. Such scientists as: S. Holovatska, N. Davydenko, I. Davidovych, O. Ostashko, O. Tereshchenko, S. Falko and others are engaged in the research of theoretical and practical aspects of the implementation of financial controlling. At the same time, not enough attention is paid to determining the role of information support of the financial controlling system at the enterprise. Conclusions. Effective functioning of the enterprise is impossible without the creation of reliable and timely information support for the management process. Among the most important elements of the technology for the formation of information resources of any enterprise is controlling, which is able to ensure the maintenance of the internal balance of its economy and effective development through the formation of objective information about costs and revenues, which makes it possible to make optimal management decisions. The company's financial controlling system, which is combined with information and communication technologies and software products, allows timely submission of information to internal management, quick control of costs and evaluation of activity results. To automate all internal business processes, optimize the management structure, improve interaction between sectors, as well as operational analysis of the situation and making management decisions based on complete, reliable information, the implementation of the ERP system in the enterprise is effective. Further research in this direction will concern the development of recommendations for the improvement of enterprise management information systems