Ph.D. in Economics, Assoc. Prof. Levytskyj
V.V.
Lesya Ukrainka Eastern European National University, Ukraine
Forming of the complex system of adaptive-organizational
control mechanism
One of
the most essential areas that affect the adaptive-organizational control
mechanism is management of the financial system. A financially economic activity
of enterprise usually has a basic purpose – it is collection, registration and data
processing. It can be contained in activity of the business transactions.
Though, the financial management includes facilities and methods of adjusting profitability
and it is one of the main elements, adjusting on the state objects in the
integration system.
In most
cases the integration system of adaptive-organizational control mechanism is
based on the effective management of the financial system or financial
management of enterprises. The aim of this system is to provide effective
assistance to executive authority (committee of directors) in monitoring the
effectiveness of different parts of the financial system. It has the standard
that is considered according to the adopted management policy of specific
enterprise [2].
In this
case the complex system of adaptive-organizational control mechanism (SOAOCM) carries out the activity analysis of
different financial system areas. This system gives the grounded suggestions in
relation to the removal of found out disadvantages and also gives some
recommendations in relation to the increase of efficiency financial management.
First of all, let’s consider the most general aspects of SOAOCM, including all management
objects in general. The presented model of SOAOCM has the following structure:
·
the object of
SOAOCM;
·
efficiency criteria of the state or functioning of the object of SOAOCM;
·
the methodology of SOAOCM.
It is schematic.
It means that all details are omitted and only the main issues of SOAOCM are
broken. According to preceding, the informative oversaturation can cause complications
in the practical usage. For example, in the element “the methodology of SOAOCM”
are indicated only main, or principle, technological procedures (steps). More
detailed techniques are developed separately after every question (or the object
of SOAOCM) in relation to concrete tasks and enterprises [1-2].
It’s worth nothing, that with the purpose of
self-control or mutual control it is necessary to conduct the estimation of economic
activity and periodically, the financial policy. Also the main point is to monitor the correct
development of solutions, management organization connected with development of
decisions, including all main levels of management. In this case it is useful to compare the existent
state of businesses with the criteria of efficiency (from the offered model).
The
main
direction of system activity is the formation of management databases on the
rules, standards of the financial and registration accountability in accordance
with development of control system. First of all, in organizational model we
include following objects of SOAOCM:
·
system of non-cash payments;
·
systems of budgeting and business-planning;
·
financial risk management;
·
current assets management;
·
capital management, invested in the fixed assets;
·
policy of the attraction of new financial resources;
·
management of the structuring of capital’s enterprise;
·
level and dynamics of financial results;
·
property and financial position of the enterprise;
·
business activity and efficiency of the enterprise.
The criteria
of efficiency are formulated in accordance with the objects of SOAOCM and create the effective checking system after
main directions of the system of SOAOCM. It will be always developing and improving as a dynamically
complex system.
Therefore,
the presented model can be examined as the most general regulation of control production
and economic activity, financial policy of enterprise, which can be used:
·
in practical work of public accountants, financial managers (with the
purpose of organization and self-control);
·
as a foundation during the development of more detailed methods of
actions control and accepted decisions;
·
in the choice of the organizationally financial politicians of the
enterprise, including the alternative of facilities and administrative control
methods, structure and maintenance establishment of management databases;
·
for determination of facilities and methods of connection management
databases; formation of the unique divided database, functioning of which is
carried out in the network mode, in the conditions of differentiating access to
the informative funds;
·
for creation hierarchies of data in the structure of management,
prognostication knowledge acquisition, according to production, economic and
financial activity of enterprise, market marketing, in the cut of realization
of produced assortment of products.
Literature:
1.
Grade A. P. Strategy and practice antichrists firm-management / A. P. Grade, B. I. Kuzin. − M. : Economy,
1996. − 116 p.
2.
Êaluga E. V. Financial-economic control in the
system of management : Monograph.
− Ê. : Elga, Nika-centr, 2002. – 256 p.
3.
Tretyak V. I. Scientific and technical information in administrative
activity. – Ê. :
Technique, 1990. – 113 p.