FINANCIAL CONTROLLING IN THE MANAGEMENT SYSTEM OF BUDGET ORGANIZATIONS

The article shows the possibility of using financial control mechanisms by budget organizations as an innovative method of financial management. The necessity of organizing financial control over the activities of budget organizations is considered, and its main tasks are formed. The forms of financial control are singled out and characterized. The special role and tasks of internal financial control is shown. The characteristic of controlling is given and the basic approaches to its consideration are characterized. The main forms of controlling and, in particular, financial controlling are identified. The mechanism of controlling is described, which includes the purpose and tasks, functions, subjects and objects, regulatory and legal, information and methodical support, regulations and tools. The essence of the elements of the financial controlling mechanism is characterized. The main stages of implementation the system of financial controlling in the activities of budget organization are identified and the content of the work for each stage is formed.