CONTROLLING IN THE SYSTEM OF FINANCIAL SECURITY MANAGEMENT OF ENTERPRISES

Abstract

The article is devoted to the study of topical issues of financial security management of enterprises through controlling. Theoretical analysis of approaches to financial security management of enterprises is carried out. The principles, functions and types of controlling are considered. The expediency of the study of financial security of enterprises with the use of controlling as a functional management system for deviation is substantiated. A systematic method is used to study scientific approaches to financial security management based on controlling. Considerable attention is paid to the analysis of functions and tasks of controlling in modern unstable conditions of economic development of enterprises. Using the method of systematic analysis, theoretical and methodological approaches to understanding the essence of controlling in the management of financial security of enterprises are evaluated. The peculiarities in the scientific approaches of different scientists of the essence of financial security and the formation of financial strategy of enterprises are revealed. The reasons for the use of controlling in modern enterprises and the tasks it is designed to solve are analyzed. The role and importance of financial security management of enterprises with the help of modern controlling tools, which consists of contractual obligations, which allow to provide an effective mechanism for making management decisions about himself and his counterparties or other financial institutions. Based on this, a methodical approach to the management of the financial security system of enterprises is proposed, which is based on the achievement of planned financial interests in the future from actions with contractual obligations using the concept of «deviation management».