Organisational and Methodical Grounds of Financial Monitoring of Business Activity of an Enterprise

The article analyses organisational and methodical grounds of financial monitoring of business activity of an enterprise, which is presented as a complex of measures of organisational, methodical and managerial nature. It justifies urgency and practical significance of introduction of the system of financial monitoring as a basic element of the system of financial management of business activity under modern economic conditions. It considers the essence and purpose of financial monitoring of business activity, presents its principles and formulates tasks. It offers methodical provision of the process of monitoring focusing on the study of essential characteristics of business activity of an enterprise. It states that introduction of the financial monitoring of business activity allows understanding of the state of an object or situation, identification of the reason of the detected deviations from the planned (forecasted) results and establishment of a base for development of applied recommendations on a relevant adjustment, which results in increase of efficiency of the financial and economic activity of an enterprise and availability of prerequisites of sustainable development.