FINANCIAL CONTROL AS AN INSTRUMENT TO ENSURE THE ECONOMIC SECURITY OF TOURISM BUSINESSES |
|||||
Author |
 Zaitseva М. M., PhD. in Economics, senior lecturer, Kharkiv, Bursatsky uzviz, 4 |
||||
In heading |
Economic theory; | ||||
Signed print |
27.11.2015 | Issues number |
2016 - № 1 (24) | Page |
28-36 |
Type of articles |
Scientific article | Code UDK |
338:48 | ISSN print |
2411-5584 |
Abstract |
Problem setting. The rapid development of international tourism exacerbated the problem of economic security of tourist predpriyatiy.Turisticheskoe company needs to develop a governance model that would meet the goal of improving performance, made it possible to preserve its stability and financial independence under konkurentsii.Obespechenie economic security for any organization implementing the tourism industry financial control. Recent research and publications analysis. Various aspects of financial control issues and economic security research in scientific works A. V. Baranovsky, E. V. Brovkina, S. V. Kavun, T. S. Klebanovа, R. A. Kozhevnikova, O. Yu Kononovа, E. A. Oleynikov, E. V. Terekhova, Z. V. Chuprikova et al. Scientists. However, in studies performed insufficient attention paid to the disclosure of the role of financial control, as an instrument of economic security of the tourist enterprise. Paper objective. Reveal the essence of the economic security of enterprises of the tourism industry and issues to ensure its proper level with the help of financial control. Paper main body. Under the financial control of the tourism enterprises is a system of measures for the verification of legality, expediency and effectiveness of the formation, distribution and use of financial resources at the disposal of the tourist organization and its subsidiaries. The economic security of the tourism enterprise is characterized by the degree of its protection from negative influence of external and internal threats, destabilizing factors, while Kotormo ensures stable realization of the main commercial and interessuet purposes authorized activity of tourist businesses. For every tourist organization "external" and "internal" threats to individual. The main element of the economic security of the tourist business is the financial component naybolee efficient use of corporate resources. Elimination of some internal and external threats is only possible in the implementation of the financial control of the organization. This applies to those threats that are implemented in the course of business operations and externally do not cause fear, but in practice lead to a reduction in the level of economic security. In the process of economic security in the first place should be considered in the financial control of the part that is related to the test zakonnnosti and appropriateness of action on the distribution and use of financial resources at the disposal of the organization or its subsidiaries. Financial control is carried out in the forms of: prior, current and future. Enterprise to ensure their economic security uses such instruments of financial control: external audit, internal audit and audit. Conclusions of the research. Financial control is important in the economic activity of the enterprises of the tourism industry and is the economic security of the tool, as it gives the opportunity to: identify the reserves to improve the financial condition of the company; objectively assess the rationality of the use of all kinds of financial resources; to take timely measures aimed at improving the solvency, liquidity and financial stability of the enterprise; ensure optimal production and social development of staff through the use of identified through the analysis of reserves; to ensure the development plan for financial recovery. |
||||
Keywords |
Financial control, current control, advanced control, economic security, tourism enterprises, tourism industry. | ||||
Reviewer |
|||||
External reviewer |
|||||
Article in PDF |
1 28-36 | ||||
Bibliography |
1. Balabanov I. T., Balabanov A. I. (2008) Jekonomika turizma. M. 2. Pokropivnyj S. F. (2002) Jekonomika predprijatija: Uchebnik. K. 3. Olejnikova E. A. (1997) Osnovy jekonomicheskoj bezopasnosti. (Gosudarstvo, region, predprijatie, lichnost’). M. 4. Baranovskyj O. I. (2000) Finansova bezpeka v Ukrai’ni (metodologyja ocinky ta mehanizmy zabezpechennja): avtoref. dys. … d-ra ekon. nauk 08.04.01 ; NAN Ukrai’ny. In-t ekon. prognozuvannja. K. 35 Економічна теорія 5. Brovkina N. D. (2010) Osnovy finansovogo kontrolja. M. 6. Kavun S. V. (2013) Konceptual’naja model’ sistemy jekonomicheskoj bezopasnosti predprijatija. Jekonomika razvitija. H. 7. Chuprikova Z. V. (2011) Finansovyj kontrol’ kak instument obespechenija jekonomicheskoj organizacii. Visnyk ekonomiky transportu i promyslovosti: zbirnyk naukovo-praktychnyh statej. Vypusk 35. 8. Terehova E. V. (2006) Negosudarstvennyj finansovyj kontrol. M. 9. Кlebanova T. S. Gur’janova L. S., Bogonikolos N.,. Kononov O. Ju, Bersucki A. Ja. J. (2006) Modelirovanie finansovyh potokov predprijatija v uslovijah neopredeljonnosti: Monografija. H. |
||||
Code DOI |
|||||
19.11.2015