WAYS OF USING FINANCIAL CONTROLLING IN JOINT-STOCK COMPANIES
DOI :
https://doi.org/10.5281/zenodo.17645231Résumé
This article examines the nature, functions, and modern applications of financial controlling in joint-stock companies, focusing on analytical mechanisms that support managerial decision-making. The study highlights how controlling strengthens financial discipline, enhances strategic planning, and improves transparency in corporate governance. The experience of advanced countries such as Germany, the United States, and Japan is analyzed to identify best practices that can be adapted for emerging markets. Special emphasis is placed on budget management, cost control, internal audit integration, risk-based forecasting, and performance evaluation systems.
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