Financial architecture of the organization as a management mechanism business processes of the organization
Автор: Tumanova M.M., Karakhimova A.D.
Журнал: Петербургский экономический журнал @gukit-journal
Рубрика: Экономика и управление хозяйствующими субъектами
Статья в выпуске: 1 (43), 2024 года.
Бесплатный доступ
The built-in mechanism for organizing business processes in an economic entity ensures uninterrupted resource management, and also allows you to build an internal control system in order to identify risk areas. The financial architecture of a business is a key factor influencing management decision-making. In this study, general scientific methods of cognition were used, such as analysis, synthesis of scientific literature reflecting the specifics and foundation of the formation of financial architecture, as well as the method of abduction, which allowed to form the most accurate interpretation of financial architecture. Based on the analyzed sources, the relationship between the financial architecture of the organization and the implementation of the basic principles of economic activity is revealed. Management accounting and internal control systems are identified as independent tools regulating and controlling the implementation of business processes within an organization. The obtained research results demonstrate the importance of organizing interconnected systems that allow controlling cash flows, as well as determining external and internal risks, as well as possible losses from them. The consistently built financial architecture presents a range of opportunities for managing business processes, as well as forecasting the future economic activity of the subject.
Financial architecture, business process, economic activity, management, risks, management accounting, internal control
Короткий адрес: https://sciup.org/140303709
IDR: 140303709