Financial controlling

Financial Controlling - is planning balance sheet structure and budget. At present, domestic banks in this kind of controlling the most developed. Non-financial controlling area covers mainly the strategic management of a portfolio of the bank. Its aspects include the definition of bank shares on the market, quality and range of banking services, reputation and competitiveness of the bank, etc. In the international practice of controlling an effective integrated system of support for bank management, through which the bank achieves competitive advantage in the market. Theoretical issues have been widely investigated controlling in the late 70's - early 80-ies of XX century, the fundamental problems of controlling business entities have been reflected in the writings of German scholars D. Han, X. Folmuga, A. Dayls, E. Maier, R. Mann, C. Homburg, H. Pietsch, E. Sherman, Russian scholars-C. Danilochkinoi, A. Karminsky, N. Olensva, A. Primak, C. Falco, F. Pischanova, Popova, E. Utkin, VI, etc. Certain Marinyuka research were conducted controlling local specialists - M. Pushkar, L. Kindratskogo, Petrenko, A. Sukharev and others [75]. Despite the fact that many theorists have studied and studied the problem of controlling, it is still relevant because of the pendency of the important scientific issues, in particular the definition. Controlling nature study, representatives of two research schools: accounting and analytical and administrative (or management school). Representatives of the accounting and analytical schools emphasize that the concept should focus on controlling user: the system, and believe that "the system of farm accounting reflects all the features of recording and analysis system and can be identified as the controlling system." The priority of financial accounting in controlling system is defined in scientific works, including local researchers Kindratskogo AL, Petrenko, M. Pushkar, LA Sukharev and other scientists. nd M. Pushkar in his work notes that "in the system controlling the central place belongs to the accounting, which forms the basis of the data, determines the content, selection and evaluation of data, a set of economic indicators of the qualitative and quantitative object, as well as factors influencing their functioning. Representatives of the accounting and analytical schools also emphasize that "the controlling system is a synthesis of the elements of accounting, analysis, monitoring, planning, implementation of which ensures the development of alternative approaches in the implementation of operational and strategic management process to achieve the ultimate objectives and results of the company." Category: Uchot bank ucherizhdeny | Tags: Financial Controlling