CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT
The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is inv...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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FINTECH Alliance LLC
2023-02-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/3944 |
| _version_ | 1797698170428325888 |
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| author | Liubomyr Pylypenko Olga Grytsay Natalia Voskalo Yuliia Demska |
| author_facet | Liubomyr Pylypenko Olga Grytsay Natalia Voskalo Yuliia Demska |
| author_sort | Liubomyr Pylypenko |
| collection | DOAJ |
| description |
The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is investigated.
The purpose of the article is to analyze and reveal organizational and methodical approaches to controlling the company's capital reserves. It is substantiated that the control of capital reserves performs the following functions: preventive (prophylactic, warning, protective); informational (cognitive, communicative); corrective (regulatory); mobilizing and educational. In accordance with the essence, purpose and functions of control of capital reserves, its purpose is to establish compliance of the volume and structure of the capital reserves formed at the enterprise with their normative indicators, the value of which ensures the enterprise's ability to resist negative phenomena and activity processes, to cover the damages or losses caused by them.
In the context of achieving the goal, the main tasks of the control of capital reserves of the enterprise were formulated and their compliance with the functions of this control was established, its subjects and main objects were identified in accordance with them. The organizational and methodological toolkit of capital reserve control has been formed as a set of control actions performed by the subjects of this control using specified control methods in accordance with the forms of its implementation. The regulatory influences that should be implemented in order to eliminate deviations identified as a result of the control of capital reserves of enterprises have been determined.
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| first_indexed | 2024-03-12T03:50:30Z |
| format | Article |
| id | doaj.art-5c2319a1b48d4eae9f4d5d4c87fff013 |
| institution | Directory Open Access Journal |
| issn | 2306-4994 2310-8770 |
| language | English |
| last_indexed | 2024-03-12T03:50:30Z |
| publishDate | 2023-02-01 |
| publisher | FINTECH Alliance LLC |
| record_format | Article |
| series | Фінансово-кредитна діяльність: проблеми теорії та практики |
| spelling | doaj.art-5c2319a1b48d4eae9f4d5d4c87fff0132023-09-03T12:21:20ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702023-02-0114810.55643/fcaptp.1.48.2023.3944CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKITLiubomyr Pylypenko0Olga Grytsay 1Natalia Voskalo2Yuliia Demska3D.Sc. in Economics, Professor of the department Accounting and Analysis, Lviv Polytechnic National University, Lviv, UkrainePhD in Economics, Associate Professor of the Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, UkrainePhD in Economics, Associate Professor of the Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, UkrainePhD in Economics, Senior teacher of the Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, Ukraine The article is devoted to the study of organizational and methodological tools for controlling the reserves of the capital of the enterprise. The place of control of capital reserves of the enterprise in the classification of financial control and the function of controlling capital reserves is investigated. The purpose of the article is to analyze and reveal organizational and methodical approaches to controlling the company's capital reserves. It is substantiated that the control of capital reserves performs the following functions: preventive (prophylactic, warning, protective); informational (cognitive, communicative); corrective (regulatory); mobilizing and educational. In accordance with the essence, purpose and functions of control of capital reserves, its purpose is to establish compliance of the volume and structure of the capital reserves formed at the enterprise with their normative indicators, the value of which ensures the enterprise's ability to resist negative phenomena and activity processes, to cover the damages or losses caused by them. In the context of achieving the goal, the main tasks of the control of capital reserves of the enterprise were formulated and their compliance with the functions of this control was established, its subjects and main objects were identified in accordance with them. The organizational and methodological toolkit of capital reserve control has been formed as a set of control actions performed by the subjects of this control using specified control methods in accordance with the forms of its implementation. The regulatory influences that should be implemented in order to eliminate deviations identified as a result of the control of capital reserves of enterprises have been determined. https://fkd.net.ua/index.php/fkd/article/view/3944controlcapital reservesindicators of financial stability of capitallevel of reserve protection of the enterprise |
| spellingShingle | Liubomyr Pylypenko Olga Grytsay Natalia Voskalo Yuliia Demska CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT Фінансово-кредитна діяльність: проблеми теорії та практики control capital reserves indicators of financial stability of capital level of reserve protection of the enterprise |
| title | CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT |
| title_full | CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT |
| title_fullStr | CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT |
| title_full_unstemmed | CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT |
| title_short | CONTROL OF CAPITAL RESERVES OF THE ENTERPRISE: ORGANIZATIONAL AND METHODOLOGICAL TOOLKIT |
| title_sort | control of capital reserves of the enterprise organizational and methodological toolkit |
| topic | control capital reserves indicators of financial stability of capital level of reserve protection of the enterprise |
| url | https://fkd.net.ua/index.php/fkd/article/view/3944 |
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