АНАЛІЗ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА ЗА РЕЗУЛЬТАТАМИ ЙОГО ДІЯЛЬНОСТІ
ANALYSIS OF THE FINANCIAL SECURITY OF THE ENTERPRISE ACCORDING TO THE RESULTS OF ITS ACTIVITY
Сторінки: 168-171. Номер: №4, Том 1, 2020 (284)
Автори:
РЗАЄВА Т. Г., ШЕВЧУК М. О.
Хмельницький національний університет
RZAEVA T., SHEVCHUK M.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-284-4-31
Надійшла / Paper received : 12.08.2020
Надрукована / Paper Printed : 28.09.2020
Анотація мовою оригіналу
У статті досліджено підходи до розуміння фінансової безпеки підприємства. Окреслено напрями їх формування. Визначено провідні характеристики результативності діяльності підприємства за ознаками фінансової безпеки. Запропоновано характеристики результативності функціонування та окреслено їх під кутом фінансової безпеки.
Ключові слова: фінансова безпека, результативність діяльності, характеристики фінансового стану, характеристики фінансових результатів.
Розширена анотація англійською мовою
The article investigates theoretical approaches to understanding financial security. Performance signs are outlined. The directions of safety assessment on the performance characteristics are substantiated. Theoretical approaches to understanding the financial security of the enterprise are investigated. The directions of their formation are outlined. Security as a Determined Level of Financial Condition. Emphasis is placed on the appropriateness of assessing the financial position. Security is considered as a financial feature. It is suggested to study as a kind of economic relations. Type of economic relations The leading characteristics of the performance of the enterprise on the signs of financial security are determined. Described as a state of protection against real and potential threats. Defined as a sustainable growth support state. It is disclosed as a state of balanced financial interests. Marked as the level of balance and quality of financial instruments. Emphasized on resistance to internal and external threats. It is defined as the ability to secure the realization of one’s own financial interests. The ability to ensure effective and sustainable development is emphasized. Considered as the optimum level of liquidity. Described as a certain state of the calculations. Investigated as receivables and payables. State of ensuring and maintaining the optimal financial condition. Emphasis was placed on the ability to implement external and internal strategies. It is defined as the ability of an enterprise to withstand external and internal threats. Performance characteristics are suggested. They are outlined at an angle of financial security. Performance appraisal will help improve the asset structure of the enterprise. These characteristics will help to optimize the structure of liabilities of the enterprise. Provides positive dynamics of performance characteristics.
Keywords: financial security, performance, performance of financial condition, characteristics of financial performance.
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