The material presentation. An important issue towards the financial controlling
implementation into the activities of enterprises and organizations of consumer
cooperation is to maintain its financial stability. Thus, one of the main tasks during the
financial controlling implementation into the activity of enterprises and organizations
of consumer cooperation is to determine the conditions of indicators selection that more
fully meet the goals and objectives of financial controlling.
Due to the above-mentioned aspects, we consider it practical to single out the
following stages of indicators selection relating to financial stability to use them in
financial controlling implementation into the activities of enterprises and organizations
of consumer cooperation:
1.
maintaining the classifications criteria for selecting indicators of financial
stability as indicators for consumer cooperation;
2.
determination of selecting conditions for financial stability indicators for
enterprises and organizations of consumer cooperation;
3.
formulating the selecting algorithm for financial stability indicators;
4.
formation of methodological approach for indicators assessment based on
eventological scoring.
The approach based on the survey has been elaborated and developed to resolve
the issue regarding the selection of the most important indicators of financial stability
and their subsequent use in the implementation of financial controlling in consumer
cooperation system. The survey is recommended to be held among the management
team of consumer cooperatives system. Respondents are invited to identify conditions
of the most significant value when selecting indicators of financial stability. To achieve
this, a series of questions has been developed, they are presenting in Table 1.
Table 1. Selecting conditions for financial stability indicators
Code
Selecting conditions
Respondent’s
reply
Z1
The relationship between the system of financial stability indicators and
consumer cooperation strategy
Z2
The possibility of operational management in consumer cooperation on
the basis of financial stability indicators in the system of financial
controlling
Z3
Maintaining the interests of different information users groups in
consumer cooperation (management, employees, shareholders,
customers)
Z4
Coverage of all activity areas in consumer cooperation
Z5
The relationship between the results and employees’ motivation
Z6
The orientation of financial stability indicators to the joint efforts of
consumer associations and Regional Unions of Consumer Societies to
achieve common goals (communication side)
Z7
The degree of influence on modeled theoretical development of financial
stability indicators and their practical application in the form of the
designed model
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