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Gerasimova N. S. DIAGNOSTICS OF THE FINANCIAL STATE OF HOTEL ENTERPRISES IN SYSTEM KONTROLINGU / Kharkiv state university of feed and trade, Ukraine The article is devoted to the investigation of theoretical and methodological aspects of financial diagnostics of enterprises as a component of the informational support in the process of making managerial decisions.

Functional peculiarities of controlling and the role of financial diagnostics in diminution of informational asymmetry have been specified.

Key words: financial controlling, financial diagnostics, value of attraction of capital, added value.

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