CONTROLUL CORPORATIV ÎN SPRIJINUL MANAGEMENTULUI FINANCIAR MODERN DIN DOMENIUL HORECA

Abstract

Effective management of company finances is a dominant challenge for business managers. Travel company financial management aims to provide the company with the necessary financial means on a permanent and regular basis as well as to exercise control over the efficiency of the activities carried out with these funds. An important trend in the development of financial management at international level is its alignment with the system of corporate governance, which in turn entails the implementation of an internal and external control system within the economic entity. Today, control is a way of analyzing the company's activities and implementing a new type of internal management that enables managers to effectively coordinate the company's activities. Internal control is also seen as a managerial function, whereby company managers note the resulting deviations from the set objectives, analyze the causes and take remedial or preventive action. This trend has been reflected in the legislation of the Republic of Moldova and in the financial practices of domestic companies.