Financial control, analysis and audit as tools of an effective management system: state, problems, prospects / collective monograph

Abstract

The formation of an effective mechanism of financial control of business entities is a mandatory and important task yum of the financial policy of the state. Thus, obtaining reliable and complete information about the activities of individual economic entities control allows you to exercise control over their work, forming promising directions of development. In addition, the data obtained in the accounting and control system make it possible to increase the reliability and completeness of information about the financial and economic activity of production systems with in order to increase the efficiency of acceptance management decisions and achieving high results Along with what the realities show today, the existing system of financial control has a number of shortcomings and contradictions. One of the reasons for the emergence of crisis phenomena in the domestic economy and ineffective spending budget funds is precisely underestimation of the importance of financial control. Because of that, the problem of financial research control of business entities is now available relevant, and therefore needs further work study and formation of ways of promotion efficiency of its functioning. In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of financial control issues in the enterprise management system in the context of modern trends in the development of society and the economy; application of new forms of financial control such as energy audit, its understanding and interpretation and the need for implementation in the conditions of energy independence of the country. The materials of the monograph reflect the results of research carried out in the framework of the research project “Development of the concept of ensuring energy security and energy efficiency as priority areas for sustainable development of rural areas” (state registration number: 0120U109443); “Analysis of the effectiveness of the use of the resource potential of agricultural enterprises in the conditions of ensuring the economic growth of the agro-industrial complex” (state registration number 0118U100586) and “Financial control in the economic security management system of economic entities” (state registration number 0118U100563).