Місце фінансового контролінгу в управлінні фінансовими потоками в логістичних системах

Abstract

Розглянуто існуючі вітчизняні та іноземні точки зору до визначення поняття “фінансовий контролінг”, запропоновано його трактування з урахуванням особливостей логістичних процесів як систему дій, спрямованих на підтримку, чи стабілізацію фінансового стану логістичної системи шляхом планування та оцінки її фінансових потоків, та прийняття відповідних рішень відносно їх оптимізації. В роботі визначено зміст та алгоритм формування системи фінансового контролінгу для управління фінансовими потоками в логістичних системах, запропоновано узагальнений механізм його реалізації.

Development of modern economy in the context of worldwide globalization processes promotes the active expansion of logistics, both as separately taken direction of activity of business entity and as logistic systems, on the whole. The applied character of the logistic systems, which is provided with the proper financial streams, allows solving tasks, related to the production, distribution and after-sales services. In turn, process of optimization of the proper financial streams, planning of logistic streams, taking into account the value of money in time and current and prognosis level of inflation, needs permanent control from the side of managers and financial service of company. It is noted by the author that in modern science much attention is paid the features of functioning of the logistic systems, approaches to forming the system of financial controlling, its components and implementation phases. However, the given points more carry general character and does not touch problems of the applied character, which arise up in the process of management financial streams in the logistic systems, and expedience of the use, in this process of financial controlling. Due to it, in the article are considered the existent domestic and foreign points of view to define the concept of “financial controlling”. Taking into account the features of activity of the logistic system it is offered its determination as system of actions, directed on support or stabilizing the financial state of the logistic system by planning and estimation of it financial streams, and acceptance of the proper decisions, in relation to their optimization. It is proved that realization of financial controlling in a management of financial streams should be based on such key aspects, as: functional, organizationally-managerial and instrumental-methodical. Coming from them, in the work are characterized the proper actions of forming the system of financial controlling to which were taken: determination of object of financial controlling; characterization of kinds and spheres of the use of financial controlling; forming the system of priority financial indexes which are controlled; development of the system of quantitative standards of control; construction of the system of the financial monitoring of indexes which join in financial controlling; development of algorithm of actions for elimination of deviations. The author presents the algorithm of the formation a financial controlling system in the management of financial streams in the logistics system, which provides details of each of the specified actions. The emphasis was placed on what result should be got in the same time. Also, based on this algorithm, the general mechanism for the implementation of financial controlling in the management of financial streams of logistics systems is presented and emphasizes that all actions should be based on operational financial information, namely the current financial plan, budgets and payment calendar. The result of subsequent researches should become suggestions in relation to creation of the system which will be instrumental in the increase of efficiency of forming and use