INFORMATION SUPPORT OF FINANCIAL CONTROL IN THE SYSTEM OF FINANCIAL REGULATION OF THE DEVELOPMENT OF CORPORATE ENTERPRISES
Abstract
The article is devoted to the formation of information support for financial controlling in the system of financial regulation of the development of corporate enterprises. The relevance of the study is due to the difficult business conditions, increased competition and the growth of financial risks, which complicate the adaptability and ensuring the sustainable development of corporate structures. The purpose of the study is to develop conceptual and methodological approaches to information support for financial controlling in the system of financial regulation of the development of corporate enterprises based on the value concept and principles of risk management. The work emphasizes the importance of integrating strategic and operational financial controlling to synchronize strategic goals with actual financial results, ensure continuous monitoring of risks of loss of value and assess the effectiveness of capital use. The methodological basis of the study is a system-structural approach, comparative and logical analysis, as well as elements of a value-oriented management concept. To substantiate the proposed approaches and analyze the relationship between information flows, controlling procedures and financial indicators, integrated methods, risk assessment and strategic planning were used. The results prove that the information support of financial controlling acts as an information platform for corporate financial regulation. It ensures the integration of analytical and predictive tools into the subsystems of strategic and operational controlling, timely detection of financial deviations, optimization of resource allocation and increased transparency of management decisions. The key result is the proposed integrated EVA-ERM model, which combines the economic value added (EVA) approach with the concept of corporate risk management (ERM). The model creates a single methodological basis for assessing the creation of economic value, predicting the impact of risks on the value of the company and forming adaptive strategies for financial regulation. Additionally, a functional classification of financial potential is presented - resource provision, financial flexibility and value creation - to assess the ability of enterprises to mobilize and effectively use financial resources in accordance with strategic goals.
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