# 56 299-303 View full article

УДК 336.64:658.1

DOI: https://doi.org/10.36887/2415-8453-2026-1-56

Kuzenko Tаtyana,
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance and Credit,
Simon Kuznets Kharkiv National University of Economics,
https://orcid.org/0000-0003-3013-9487

JEL classification: G32, M41, M21

Published: 25.02.2026

The article examines the role of financial controlling as an effective tool for ensuring the financial security of an enterprise in modern economic conditions. Financial security is considered an important component of a business entity’s economic security, determining its ability to maintain financial stability, solvency, and sustainable development amid economic uncertainty and intensifying competition. The essence of an enterprise’s financial security is analyzed, emphasizing its importance for maintaining an optimal financial structure, stable cash flows, and effective use of financial capital. Attention is paid to theoretical approaches to defining financial control and its role in the system of financial management. Financial controlling is considered an integrated management system that combines financial planning, analysis, monitoring, and control to improve the efficiency of managerial decision-making. The main functions of financial control are identified, including planning, analysis, information, and forecasting. The study also characterizes the key instruments of financial controlling, such as financial analysis, variance analysis, cash flow management, and forecasting of financial results. It is determined that the use of financial controlling tools allows enterprises to monitor financial indicators, identify potential financial risks, and respond promptly to negative changes in financial performance. The implementation of financial controlling contributes to strengthening financial stability, improving the efficiency of financial resource management, and maintaining the solvency of enterprises. The study concludes that financial controlling is an important mechanism for ensuring the financial security of enterprises, as it provides a reliable informational basis for managerial decision-making and supports sustainable development and competitiveness in a dynamic economic environment.

Keywords: financial security, enterprise, financial controlling, financial analysis, financial forecasting.

Rеferences

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Quote article, APA style

Kuzenko T. Financial controlling as a tool for ensuring the financial security of an enterprise. West Ukrainian National University. 2026. №1. 299-303 pp. https://doi.org/10.36887/2415-8453-2026-1-56

Quote article, MLA style

Kuzenko T. Financial controlling as a tool for ensuring the financial security of an enterprise. West Ukrainian National University. https://doi.org/10.36887/2415-8453-2026-1-56