FINANCES OF THE INSTITUTIONAL SECTORS

TERESHHENKO Oleh ¹, STETSKO Mykola

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0001-8808-1383

The system of parameters in the concept of financial controlling in business

Theoretical and applied issues in use of the system ofparameters as classic elements of the concept of financial controlling are illustrated. The most common in international practice systems of parameters are investigated; advantages and disadvantages of their practical implementation are defined. Recommendations for improvement of algorithm for calculating the individual components of the systems of parameters are substantiated. Innovative value-oriented system of parameters is suggested.

Keywords:controlling, scorecard Dupont, ZVEI, RL, working capital, economic value added, equity, invested capital, value-oriented metrics pyramid.

JEL: М21, М41, М49.

Tereshhenko O. . The system of parameters in the concept of financial controlling in business / O. . Tereshhenko, M. . STETSKO // Фінанси України. - 2013. - № 11. - C. 66-83.