Modern approaches to the organization of financial control at the enterprise

The purpose of writing this article is to determine the features of modern approaches to the organization of financial control at the enterprise. In the process of writing, the following research tasks were solved: the theoretical and methodological foundations of the organization of financial control were studied; the approaches proposed by different authors to the organization of financial control were compared; on the basis of the presented data, an analysis was carried out to identify the features of the approaches used to the organization of financial control. To write the article, a comparison of approaches was carried out, and according to the results, the author’s classification of modern approaches to the organization of financial control at the enterprise is presented. As a result of the conducted research, the author of the article presents his own classification of modern approaches to the organization of financial control at the enterprise. The results obtained can be used for theoretical descriptions of approaches to the organization of financial control at the enterprise, as well as for practical application when organizations choose one of the approaches based on its essence and main indicators. The conducted research allows us to draw the following conclusions: the currently used approaches to the organization of financial control at the enterprise can be classified into groups, the systematization of theoretical data allows them to be used in practice in the future to determine the most acceptable approach to the organization of financial control for the enterprise.