THE INTRODUCTION OF ANTI-RECESSIONARY FINANCIAL CONTROLLING UNDER THE CONDITIONS OF UNSTABLE ECONOMIC ENVIRONMENT

Abstract

The article studies modern methods of management at the Russian enterprises. The authors argue that under the conditions of unstable economic environment the mechanisms of business management exert a direct impact on the performance of an enterprise and propose the concept of anti-recessionary financial control as one of administrative methods. It is shown that financial controlling as the system of information supply is aimed at coordinating all subsystems of enterprise management. The concept of financial controlling is described, with considerable attention being paid to its purposes and tasks, stages of formation of the controlling department and identification of its main functions. It is concluded that anti-recessionary financial controlling provides the concentration of control transactions of strategic analysis, planning, budget, accounting management, financial diagnostics and risk management.