Фінансові ресурси підприємства: теоретичні підходи та напрями аналізу

ФІНАНСОВІ РЕСУРСИ ПІДПРИЄМСТВА: ТЕОРЕТИЧНІ ПІДХОДИ ТА НАПРЯМИ АНАЛІЗУ

FINANCIAL RESOURCES OF THE ENTERPRISE: THEORETICAL APPROACHES AND DIRECTIONS OF ANALYSIS

Сторінки: 25-28. Номер: №3, 2020 (282)

Автори:
ГАЛАЧИНСЬКА Т., РЗАЄВА Т. Г., РЗАЄВ Г. І.
Хмельницький національний університет

HALACHYNSKA T., RZAEVA T., RZAEV G.
Khmelnytskyi National University

DOI: https://www.doi.org/10.31891/2307-5740-2020-282-3-5
Надійшла / Paper received : 03.03.2020
Надрукована / Paper Printed : 04.06.2020

Анотація мовою оригіналу

У статті досліджено теоретичні підходи до розуміння суті фінансових ресурсів за сучасних умов. Розглянуто та обґрунтовано основні характеристики фінансових ресурсів підприємства. Досліджено вагомі складові фінансових ресурсів. Розглянуто розуміння суті власного та запозиченого капіталу. Розроблено та запропоновано напрями аналізу фінансових ресурсів у розрізі їх складових.
Ключові слова: фінансові ресурси, власний капітал, запозичений капітал, джерела формування активів, фінансова звітність.

Розширена анотація англійською мовою

The purpose of this article is to study the theoretical approaches to the financial resources of the enterprise in terms of their components and substantiation of areas of analysis.
The article investigates theoretical approaches to understanding the essence of financial resources in modern conditions. The main characteristics of the financial resources of the enterprise are considered and substantiated. It is presented as a set of all highly liquid available assets that are at the disposal of the enterprise. Financial resources are intended to meet financial obligations. Considered as the amount of funds directed to fixed and current assets of the enterprise. Defined as cash (own and borrowed) that are at the disposal of the enterprise and are intended for the fulfillment of financial obligations. It is considered as own and attracted money capital, which is used to form own assets and carry out activities for profit. Significant components of financial resources are studied. It is proved that financial resources consist of own and borrowed. The understanding of the essence of own and borrowed capital is considered. Signs of formation of negative characteristics of own and positive characteristics of borrowed capital are considered. The main features of the formation of negative characteristics of borrowed and positive equity are outlined. The main characteristics are: the possibility of attracting own and borrowed financial resources; Efficiency of use (profitability); Financial stability; Level of bankruptcy risk; Terms of receipt and use. The main features are outlined: volumes of involvement; Financial prospects; Diversification of activities. The directions of the analysis of financial resources in the context of their components are developed and offered.
The study of the state of financial resources will allow to carry out an operative assessment and analysis of the risks of the threat of deterioration of the financial condition and the threat of the probability of bankruptcy of the enterprise.
Keywords: financial resources, equity, borrowed capital, sources of asset formation, financial statements.

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