INFORMATION SUPPORT OF EFFECTIVE FUNCTIONING OF THE FINANCIAL CONTROL SYSTEM AT THE ENTERPRISE

Abstract

The purpose of the study is to substantiate practical measures for the effective functioning of the financial controlling system at the enterprise. To solve the tasks, such methods were used as: analysis and synthesis, deduction, generalization, system approach, etc. One of the ways to improve financial controlling in the management of the enterprise is the introduction of an effective system of information support for financial decision-making. In modern business conditions, the successful implementation of the information function of financial controlling is impossible without the use of automated management systems. The article substantiates the need to introduce an effective system of financial controlling in domestic enterprises, which makes it possible to anticipate all possible adverse economic situations and avoid them. It is proved that one of the ways to improve financial controlling in enterprise management is the introduction of an effective system of information support for financial decision making. The problems that arise in enterprises that do not use computer information systems are listed. The factors that are the basis for the creation of a system of financial controlling, including: deterioration of economic performance of the company, in particular, due to significant financial liabilities; the need to change the goals of functioning in modern conditions; outdated methods of planning, calculation and analysis, which can not satisfy the management of the organization given the result of the analysis of financial controlling, etc. There is a position that it is necessary to adopt a strategic program at domestic enterprises to replace obsolete heterogeneous information systems with a new means of integrated automation of the corporate level – BSC, which is a strategic management system and allows to link the mission and strategy of the organization with day-to-day functions. for the implementation of long-term goals by means of a set of integrated indicators. The advantage of BSC is that it allows you to constantly effectively measure and optimize the activities of the entire organization. The practical value of the results is that they can be used to improve the efficiency of the financial controlling system in the enterprise.