ABSTRACT Government departments in the Republic of South Africa do not have access to unlimited funds and therefore have to manage allocated financial resources effectively and efficiently. The South African Police Service (SAPS) KwaZulu-Natal Province, fuel and oil budget has been overspent by 14 million rand, on average for 2007/2008 and 2008/2009 financial book years (SAPS Annual reports for 2007/2008 and 2008/2009). The overarching aim of the current study was to contribute to more effective and efficient fuel and oil management in the SAPS KwaZulu-Natal Province by answering the following research questions and make practical recommendations based on the findings of the study: i)Are SAPS KwaZulu-Natal station commissioners adequately knowledgeable of SAPS policies and procedures in relation to fuel and oil management? ii)How do SAPS KwaZulu-Natal station commissioners perceive police officials manage fuel and oil within the SAPS compared to their privately owned vehicles? Two valid and reliable measuring instruments were developed and administered to a representative sample (66/183) of all station commissioners in the SAPS KwaZulu-Natal Province: a)A 20-item SAPS fuel and oil management knowledge test; and b)A 19-item self-report perception questionnaire that measures SAPS fuel and oil management perceptions of SAPS station commissioners. The study amongst others found that SAPS KwaZulu-Natal station commissioners believe that police officials do not find it important to treat state vehicles the same way as they treat their private vehicles. The study also found that the SAPS station commissioners that participated in the study, in general, did not have a 100% knowledge base (memory) (as required by SAPS Top Management) of SAPS Special Force Order (General) 3A of 1987 that relates to effective and efficient fuel and oil management, West Bank procedures, and other SAPS policies that guide effective and efficient management of fuel and oil in SAPS. The study amongst others recommended that all SAPS KwaZulu-Natal station commissioners and their respective subordinates be outcome-based oriented, assessed, and held accountable in terms of SAPS policies and guidelines on the effective and efficient management of fuel and oil.

Актуальность темы подтверждается высоким спросом на финансовые ресурсы, и специализированные финансовые компании готовы его удовлетворить, предлагая новые формы финансирования. В то же время руководители стали задумываться не только о том, как привлечь капитал, но и о том, как его сэкономить и преумножить. Целесообразность изучения управления финансовых ресурсов предприятий IT-сектора обусловлена еще и тем, что последние, как материальные носители финансовых отношений, опосредуют практически всю производственно-хозяйственную деятельность коммерческой организации, а их применение основано на знании экономической природы и законов функционирования, что позволяет наиболее эффективно достигать поставленных целей и реализовывать функциональное назначение финансовых ресурсов хозяйствующего субъекта. Целью исследования является развитие методики анализа управления финансовыми ресурсами предприятий IT сектора. Для достижения вышеуказанной цели поставлены следующие задачи: изучить теоретические аспекты управления финансовыми ресурсами предприятий IT сектора; провести анализ применяемых методик управления финансовыми ресурсами и разработать рекомендации по оптимизации методики управления финансовыми ресурсами предприятий IT-сектора; внедрить методику управления финансовыми ресурсами в деятельность предприятия IT сектора и оценить эффективность данной методики. Объект исследования - предприятия IT-сектора. Предмет исследования - методики управления финансовыми ресурсами предприятий. / The relevance of the topic is confirmed by the high demand for financial resources, and specialized financial companies are ready to satisfy it by offering new forms of financing. At the same time, leaders began to think not only about how to raise capital, but also about how to save and increase it. The feasibility of studying the management of financial resources of enterprises of the IT sector is also due to the fact that the latter, as material carriers of financial relations, mediate almost all production and economic activities of a commercial organization, and their application is based on knowledge of the economic nature and laws of functioning, which allows to achieve the most efficient set goals and implement the functional purpose of financial resources of an economic entity. The aim of the study is to develop a methodology for analyzing the management of financial resources of enterprises in the IT sector. To achieve the above goal, the following tasks: to study the theoretical aspects of financial management of enterprises of the IT sector; to analyze the applied methods of managing financial resources and develop recommendations for optimizing the methods of managing financial resources of enterprises in the IT sector; introduce a methodology for managing financial resources in the activities of an enterprise in the IT sector and assess the effectiveness of this methodology. The object of study is the IT-sector enterprises. The subject of the study - methods of management of financial resources of enterprises.