knowledge and understandings of: the nature, purpose and objectives of financial controlling system of enterprise management, financial controlling objects, methods of predicting the behavior of costs as the main object controlling methods of cost accounting and calculation of production costs, methods of analysis interconnection costs, volume of activity and profit , sutnivs and procedure for determining the effect of operating leverage, the procedure of budgeting operational and financial responsibilities and methods of transfer pricing, the organization controlling investment projects and operational management decisions, the procedure of evaluating the effectiveness of financial-economic activity and incentives and motivation tasks, characteristics and methods of strategic financial controlling
skills in: organize a system of financial controlling and form of accounting and analytical support, taking into account characteristics of industrial and economic activity; organize budgeting activity; evaluate the effectiveness of the financial and economic activities of the company and its responsibility centers; develop a system of incentives providing tasks; use the tools and methods of strategic and operational financial controlling to improve financial results and financial condition.

prerequisites, finance companies, financial management
co-requisites: organization of financial budgeting at the enterprise

Fundamentals of financial controlling. Items of financial controlling. . Fundamentals of strategic financial controlling. Accounting and analytical provision of financial controlling. The model of the relationship of costs, volume of activity and profit in the financial controlling. Budgeting as a method of operational financial controlling. The organization controlling the centers of financial responsibility and transfer pricing. Controlling the system operational and investment decision-making. Evaluation of the effectiveness of financial-economic activity and motivation system.

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3. Терещенко О. О. Фінансовий контролінг: навч. посіб. / О. О. Терещенко, Н. Д. Бабяк ; -во освіти і науки України, ДВНЗ "Київський нац. екон. ун-т ім. В. Гетьмана". - К. : КНЕУ, 2013. - 407с.
4. Клокар О. О. Характеристика основних видів фінансового контролінгу та їх впливу на побудову ефективної контролінгової системи суб’єкта господарювання / О. О. Клокар // Бізнес Інформ. - 2016. - № 2. - С. 329-333.

Current control (30 points)
Exam (70 points)