The process of formation of the science of financial management in modern times
Abstract
The article is devoted to the study of the influence of the financial management system of commercial organizations on the development of the science of financial management. The relevance of the work lies in increasing the interest of the financial top management of companies in scientific developments to achieve their goals. Scientific novelty lies in identifying the relationship between the development of the financial management system of commercial organizations with the formation and development of the science of financial management. The article uses such research methods as: analysis, synthesis, modeling, observation and comparison, as well as data processing and interpretation. It examines in detail stages and history of the formation of financial management, finalizes the existing classification of the stages of the formation of financial management. The author's classification of the modern stage of the formation of the science of financial management is given. The role of the modern financial management system of commercial organizations on the formation of scientific developments and the formation of financial management is revealed. Modern methods and models of financial management in commercial organizations are studied in detail, and modern digital software technologies used in companies are considered. Based on the results of the work, conclusions are made, and recommendations are given on possible directions for further scientific research.
About the Authors
T. S. Gasparyan
Yuri Gagarin State Technical University of Saratov
Russian Federation
Russian Federation
Tigran S. Gasparyan – postgraduate student
Saratov
E. A. Ermakova
Yuri Gagarin State Technical University of Saratov
Russian Federation
Russian Federation
Elena A. Ermakova – Doctor of Economics, Professor, Professor of the Department of Finance and Banking
Saratov
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Review
For citations:
Gasparyan T.S., Ermakova E.A. The process of formation of the science of financial management in modern times. Vestnik of Samara State University of Economics. 2025;(7):131-142. (In Russ.)
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