PhD, Associate Professor, Aksenov E.P.,

Kuzbass State Technical University, Russia

IMPROVEMENT OF THE METHODOLOGY OF FINANCIAL

MANAGEMENT

The methodology of financial management as positively meaningful field of scientific knowledge of the economic reality is in the process of continuous improvement and development. Analysis of the theory of financial management literature indicates that announced in the title of the object of research is not fully reflective of its contents. This concept of financial management usually based on the partial use of common management functions, such as the control and regulation of key financial indicators, economic proportions of commercial organizations that did not reflect completely the content of financial management procedures.

As practice shows, this shortcoming is constantly trying to resolve the most demanding developers and financial management in subsequent editions of the educational and methodical literature, pornographies, complementing their respective sections. In addition, at present are successfully developing complex management categories such as: engineering, organizing, monitoring, controlling, reengineering, which require adequate reflection in the theory of financial management, clarify their essence, role, value, structural relationship in the management of modern finance.

Research methodology and practice of management financial relations conducted by the author in the last twenty years has shown that domestic managers and professionals tend to be haphazardly, often intuitive, deeply without economic sense and expediency, emit different amounts of scientific approaches, management functions differently, treating their quality links. Modern theory and practice of financial management is not adequately and clearly reflects systemic, structural relationship, hierarchical subordination principal categories of financial management, despite numerous declarations on the importance of a systematic methodology for effective social and economic development at all levels.

Different researchers have from two to twenty common management functions. Virtually every study devoted to the problems of management, explicitly or implicitly as is its list of common management functions. Unfortunately, very often you can hear the correct answer to the question, what is the difference between the financial management functions of the finance functions. Sometimes even in publications in reputable journals do not share them, mix.

Despite these additions, the modern theory of financial management is incomplete, does not give clear answers about the composition, the structure of general scientific approaches, management functions, which are of fundamental importance for the formation of an effective methodology, quality, financial performance and, therefore, quite logically needs to be further improved, detailed elaboration, operational implementation of necessary innovative additions, changes.

In domestic financial management theory and practice, this situation is largely due to the costs of radical paradigm shifts fast social and economic development of Russia in the process of transition to a market economy, when the total negation of dominant ideology resulted in partial or complete non-recognition of the previous positive experience, achievements in the development of the general theory of management. Unfortunately, it often prompts him to please now institutionalism and theories of self-regulation was marginalized system methodology, questioning the effectiveness of economic-mathematical modeling. The institutionalism is often attributed to the miraculous, magical properties. Although the institutionalism, in fact, is just one of the necessary signs of large complex socio-economic systems and society really have its material substrates, not just ideal images.

In these circumstances, as the practice shows, even the discerning Explorer the difficult understanding of the correctness of the proposed modern economic, financial concepts, evaluate the truthfulness, correctness, adequacy of scientific views of general trends in world development, objective laws, scientific principles of financial management. It is therefore particularly important task is to increase the overall culture of scientific research, ensure their continuity, formation, development, preserving the best traditions of the Russian leading economic research schools, including funding of scientific School of Kuzbass State Technical University, which is the leader of the reference formulation of financial theory and methodology.

By investigating the General epistemological, ontological problems of cognition I.R. Prigogine, compellingly demonstrated that when describing the processes of different nature inevitably uses the concept of "performing ant derivatives in role of principium, necessary to determine the essence of phenomena and processes, harmonize focused interaction elements of the system of internal and external environment, including the control function and the general socio-economic processes. In this connection, it is noted that they are not known a priori, but whenever we need to make sure that our existence is consistent with the description.

Analyzing the common mistakes of researchers, he has stressed that failure is primarily due to the fact that as part of the agreement, you cannot use the unordered set, such as a pile of building materials instead of the Church. That is when the scientific facts are considered by researchers without proper relationships and Codependence. Therefore rightly considered that elements of ant derivatives in thinking enable the phenomenon to the whole, to present it correctly in the general picture of the cognition of the essence. While in the process of creating a mental premise of researcher, studying the diverse socio-economic reality, often sliding to the subjective way of objective reality. The main thing is that the world, which works through us, remains commensurate with requirements for humanitarian interpretation was compatible with personal and universal equivalency.

It should be stressed that the common methods and functions of the Office of financial and economic relations are the expression of a multi-faceted systematic methodology which, in effect, represents a philosophies of management that enables you to effectively implement the mental transition from abstract truths to the specific content of the elemental composition of the whole. Thus it helps convert complex category in more simple terms, tangible truths, in essence, being a general scientific paradigm, the quintessential financial science, despite some doubts about the individual authors.

Methodological basis needed to achieve rapid socio-economic development on the basis of scientific and technical progress, the use of innovative technologies, improving, implementing effective financial management is systematic-functional concept, which is essentially an axiomatic model, in which a terminological research methods, effective financial and economic systems. Systems theory gives a rigorous mathematical definition of the subject of the study, that is, the notion of financial and economic system, from which derives the entity role, the importance of the functions of financial management. In this sense, the definition of a system, in fact, is the formalization of the notion of context, which is revealed through the notion of function as purposeful activity.

On the basis of a common definition of the term "governance" as the focus, as well as in the philosophy of one of the main issues is the question of the primacy of existence or consciousness in the general theory of management, including the financial, the main issue is the essence, significance, role, structure of management functions. That question always comes down to defining the necessary and sufficient, structure of universal and targeted action, i.e. General management functions.

Only the implementation of a specific sequence of necessary and sufficient number of target functions naturally leads to the realization of the interests of management. That is, for all time and stood in front of the managing subject is one and the same question: "what needs to be done to achieve the objective?" that is, what you need to implement actions – functions to achieve its goal, to solve these challenges on the basis of existing production, labor, financial resources. Moreover, these challenges need to be addressed in the most rational manner, such that the lowest cost of living and materialized labor, working time.

This approach derives from the systematic-functional picture environment socio-economic reality, the essence of "homo sapiens", especially as "homo functus", i.e. active human. Therefore, man has always valued for it, not by words and intentions. Therefore, functions and operation are mandatory, required the most intrinsic characteristic property, without which the concept of "socio-economic system" simply does not exist, has no common sense.

It should be stressed that this view is not inconsistent with the process approach to the management of socio-economic systems, because the term "process" is, first of all, the combination of sustained action aimed at achieving a particular result. That is, in fact, this definition regards the process as a combination of functions. In this regard, the financial management process must be seen as a complex function, management or functional, consisting of interconnected simple and basic functions of management that are in a state of system interaction and codependence.

However, you cannot map the dissimilar concepts that do not belong to the same level of control, co-ordination. Therefore, the functional approach cannot be combated with, for example, the project approach, because the latter, in fact, represents the first part, in the form of a specific project.

This view is based on the systematic-functional methodology that allows you to fully explore all the significant relationships studied financial phenomena and processes. In fact, she represents the universal methods of interdisciplinary scientific knowledge concerning the implementation of integrated-a functional approach to the study of socio-economic systems, laws, management of financial and economic activities. Under this approach, the modern scientific knowledge allows you to explore financial relations, cash flows, both in terms of the internal structure, substrate specificity, and in terms of subject and object management in relationship to the environment in the process of implementing the goals and objectives of the management.