Directions for improving control procedures over the movement of financial resources in companies with a branch network on the example of OOO «Gazprom transgaz Samara

The article deals with the problems of controlling the flow of financial resources in large companies with a wide branch network both inside and outside the country. The authors use the example of one of the largest fuel and energy Russian companies to consider the processes of financial resources movement between local branches, regional representatives and the parent organization. One of the representatives of holding structures that include companies with a branch network in the extractive industry is the Gazprom Group, which includes the parent organization represented by PJSC Gazprom and many subsidiaries engaged in oil and gas production, processing and transportation. The authors note that the implementation of financial control within such companies is a rather complex process, which contributes significantly to the financial stability of the holding company as a whole. The relevance of the work lies in the fact that the lack of an effective system of control over the movement of financial resources in companies with a branch network can affect not only the activities of the entire holding, but also the economy of the whole country. The authors present the movement of financial flows within the company, identify weaknesses and develop recommendations to improve control procedures. It is concluded that the development of the Unified system of control over the movement of cash resources in companies with a branch network can solve a number of previously identified problems of the existing control system. Despite the existing deficiencies in the control system, the proposed solutions seem simple enough to implement and will contribute to their elimination.