出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：An objective need for a considerable increase in attention to the organization of control in various organizations emerges amid the crisis. The issues of efficient use of resources, use of high-performance equipment and technology are solved at the level of the organization, where the products needed by the society are produced and the most skilled personnel is concentrated. Business plans are developed, marketing and effective control (management) are applied in an organization to minimize the costs of production and sales. The organization now acts as the owner of the means of production and the products of labor; its further development depends largely on the safety of means and their efficiency. Thus, the control should be implemented primarily in the interests of the organization, its owners and employees. Control of the organization of implementation of management solutions is a system of observation, inspection, evaluation and correction of the situation on the basis of the developed criteria (indicators). It is important for the manager to know the dynamics of situational changes to be able to join the management of the workflow from the top in time in the case of repeated failures, or warn employees about the impending threat of collapse. At the same time, management control involves the joint (from the top and from the bottom) elimination of random negative situations that constantly arise in work. In this case, financial control is an integral part of the financial management process. This is due to the very essence of finance and existence of a control function. The control function is to create and use a system of financial control over compliance with cost proportions in the process of formation and expenditure of funds and cash.
