The concept of controlling

The concept of controlling in domestic banks should provide guidance on the accounting system, taking into account the work on its traditional forms of management of the business. Prerequisite for the successful implementation of the reform program of bank account in the banking system of Ukraine. In the course of reforming the accounting is methodologically divided into administrative and financial. This allowed the user to reorient the processes of the past into the future. Now, based on the credentials created by the information system to support management decision-making, strengthen planning and control subsystems of the banking institution. International practice recognizes the two models of the organization controlling system-oriented accounting. On the American model to include also Controlling the problem of financial accounting. At the heart of the German model - internal management accounting in various forms: routine, documentary control. This model is usually classified as a European concept of controlling. It covers the following issues: - the planned and actual financial results of the calculations - the planning and budgeting; initial stage in Ukrainian banks controlling system on the European model is to develop effective procedures for management accounting. Its release into the general accounting system primarily associate with the acquisition of commercial banks, legal and economic autonomy in market conditions. State bank as the subject of these relations leads to a new way to consider the problems of its financial activities. Before increasing the level of competition in the lucrative financial markets. Recently, the implementation of banking products complicate the nonbank financial institutions and organizations. Technology, in particular, maintenance operations of businesses and individuals, the organization of production and marketing systems have become essential factors of competition. The actual intervention in these processes is only possible if ownership changes to the preliminary information on the activities of other participants in capital markets and investment. Of course management decisions depend largely on the structure and volume of the system of controlling an information product of a particular bank. This is facilitated by a process of active integration of traditional methods of accounting, analysis, planning and control in a single system of receiving, processing and acting upon management decisions. Clearly, the bulk of the information generated in the subsystem of management accounting. Category: Uchot bank ucherizhdeny | Tags: Controlling