Invested capital control by business owners: Organizational aspects

Subject. This article examines the organizational framework of controlling invested capital within the corporate governance system and the organizational aspects of forming a system for controlling invested capital, aimed at protecting the interests of owners and enhancing the efficiency of financial resource utilization. Objectives. The article aims to develop a comprehensive scientific approach to organizing the control of invested capital, reveal its essential characteristics and implementation mechanisms in present-day economic conditions. Methods. For the study, I used systems and comprehensive approaches, logical generalization, comparative analysis, and analytical research methods. Results. The article clarifies the content of the control over invested capital as an instrument for protecting the interests of business owners, systematizes the types of control, describes its main methods, and reveals the multi-tiered structure of subjects and participants in corporate control. Conclusions and Relevance. The invested capital control is justified as an independent element of corporate governance, representing a multi-tiered system for protecting the interests of owners, ensuring strategic monitoring and the effective use of invested funds through coordinated interaction between supervisory and functional structures. The results of the study can be used by business owners and company management when forming an invested capital corporate control system.