The article analyzes the issues of financial management by the management companies of universal (conglomerate) holdings by involvement in subsidiaries. The features of the holding structure of this type are considered, measures are proposed for the selective centralization of financial management functions at the level of the management company.
holding , subsidiary, business unit, management company, back office, value chain, financial management, budgeting process, strategic planning, accounting, financial reporting, taxation, financial control, risk management, corporate financing
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