НАПРЯМИ АНАЛІЗУ ФІНАНСОВОГО СТАНУ ПІДПРИЄМСТВА У РОЗРІЗІ ПОТРЕБ ЕКОНОМІКИ
DIRECTIONS OF ANALYSIS OF THE FINANCIAL CONDITION OF THE ENTERPRISE IN THE SECTION OF THE NEEDS OF THE ECONOMY
Сторінки: 118-120. Номер: №3, 2020 (282)
Автори:
РЗАЄВ Г. І., СЛИВА А. В.
Хмельницький національний університет
RZAEV G., SLYVA A.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-282-3-21
Надійшла / Paper received : 23.03.2020
Надрукована / Paper Printed : 04.06.2020
Анотація мовою оригіналу
У статті розглянуто теоретичні підходи до розуміння поняття фінансовий стан підприємства. Окреслено напрями дослідження фінансового стану за показниками фінансової звітності. Виокремлено переваги та недоліки існуючих спрямувань оцінки фінансового стану. Обґрунтовано подальші напрями оцінки фінансового стану підприємства з урахуванням потреб економіки.
Ключові слова: фінансовий стан, фінансовий аналіз, ліквідність, платоспроможність, фінансова стійкість, активи та джерела їх формування
Розширена анотація англійською мовою
The purpose of this article is to study the existing theoretical approaches to assessing the financial condition in terms of stages of its implementation and justification of ways to improve the financial condition in modern conditions.
The article considers theoretical approaches to understanding the concept of financial condition of the enterprise. The main characteristics of the financial condition are considered. The financial condition as a component of the management process is presented. The directions of research of a financial condition on indicators of the financial reporting are outlined. The advantages and disadvantages of the existing directions of financial condition assessment are highlighted. Further directions of assessment of the financial condition of the enterprise taking into account the needs of the economy are substantiated. It is emphasized that the stable financial condition allows further development of the enterprise. Satisfactory financial condition creates a margin of financial stability. Improving the financial condition requires optimizing the capital structure. The expediency of expanding the possibilities of financial condition analysis is proved. The importance of expanding financial ratios is argued. The need to expand the analysis of liquidity and solvency indicators is proved. The importance of prompt response to negative changes in the results of the enterprise is emphasized. A system of measures to improve the financial situation is proposed.
Emphasis is placed on the expediency of expanding the capabilities of liquidity indicators. It is proposed to use indicators of financial condition to assess performance. It is proposed to assess the balance sheet indicators to diagnose the level of risk. Emphasis is placed on the feasibility of assessing the financial security of the enterprise as a characteristic of the financial condition. It is proposed to assess the prospects of bankruptcy probability by financial characteristics.
Key words: financial condition, financial analysis, liquidity, solvency, financial stability, assets and sources of their formation.
References
- Bazilinska O. Y. Financial analysis: theory and practice: textbook / Bazilinska O. Y. – K .: Center for Educational Literature, 2009. – 328p.
- Breus S.V. Estimation of the financial condition of the enterprise and the main directions of its improvement / S.V. Breus, V.S. Shmatukha // International scientific journal “Internauka”. – 2016. – № 12 (2). – P. 35-37.
- Valyukh A.V. Analysis and directions of improving the financial condition of Ukrainian enterprises / A.V. Valyukh, O.V. Zaitsev // Market infrastructure. – 2019. – № 28. – [Electronic resource]. – Access mode: http://www.market-infr.od.ua/uk/28-2019.
- Voloshchuk L.O. Improving the methodological support for the analysis of cash flows and investment activities of an industrial enterprise as components of the assessment of its financial condition / L.O. Voloshchuk, O.V. Skalenko // Proceedings of Odessa Polytechnic University. – 2009. – Vol. 1 (33) – 2 (34). – P. 256-262.
- Denisenko M.P. Basic aspects of assessing the financial condition of enterprises / Denisenko M.P., Zazymko O.V. // Agrosvit. – 2015. – №10. – [Electronic resource]. – Access mode: http://www.agrosvit.info/pdf/10_2015/10.pdf.
- Ladunka I.S. Ways to improve the financial condition of enterprises in modern economic conditions / I.S. Ladunka, E.A. Kucherenko // Economy and Society. – 2016. – № 15. – P. 185 –188.
- Yatsyshyn N. Methods of analysis of the financial condition of the enterprise / N. Yatsyshyn // Economic analysis. – 2012. – Vol. 10 (4). – P.439-445.
