The assessment model of financial control in municipal unitary enterprises

The paper substantiates the need to develop the methodical approaches to assessing the financial control by a case study of municipal unitary enterprises. The research concludes that an efficiency-based approach is not applied due to the impossibility to separate the costs and benefits of financial control from all municipal unitary enterprise management system. Such an indicator as the quality of financial control is proposed to make an assessment. Its analysis is based on the theory of fuzzy inference and intellectual technologies of identification. The study presents the assessment model of financial control in municipal unitary enterprises that takes into account the hierarchy of the system and the interaction of elements. The integral index of financial control is based on the convolution of the performance indicators and the effectiveness of internal, departmental and external financial control.