FINANCIAL MANAGEMENT AND THE PRINCIPAL DIRECTIONS OF ITS DEVELOPMENT

Abstract

Summary. The presented article describes the state of financial management of the enterprise in the Republic of Kazakhstan and the main directions of its development. In turn, the formation of the information base of financial management in the enterprise means the process of choosing the appropriate information indicators aimed at making strategic decisions and effective current management of financial activities. For a specific enterprise, the system of formation of information indicators of financial management depends on its industry features, organizational and legal form, volume of economic activity and related to the level of diversification and other conditions. Therefore, the set of all indicators that make up the information base of financial management can be grouped by types of information sources and require a procedural sequence of use for each group in the practical activity of a real enterprise.