\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 04.06.2020<\/p>\n\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u043d\u0456 \u043f\u0456\u0434\u0445\u043e\u0434\u0438 \u0434\u043e \u0440\u043e\u0437\u0443\u043c\u0456\u043d\u043d\u044f \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0441\u0442\u0430\u043d \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u041e\u043a\u0440\u0435\u0441\u043b\u0435\u043d\u043e \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \u0437\u0430 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0430\u043c\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456. \u0412\u0438\u043e\u043a\u0440\u0435\u043c\u043b\u0435\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u0442\u0430 \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438 \u0456\u0441\u043d\u0443\u044e\u0447\u0438\u0445 \u0441\u043f\u0440\u044f\u043c\u0443\u0432\u0430\u043d\u044c \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443. \u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u0456 \u043d\u0430\u043f\u0440\u044f\u043c\u0438 \u043e\u0446\u0456\u043d\u043a\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u043f\u043e\u0442\u0440\u0435\u0431 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0441\u0442\u0430\u043d, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437, \u043b\u0456\u043a\u0432\u0456\u0434\u043d\u0456\u0441\u0442\u044c, \u043f\u043b\u0430\u0442\u043e\u0441\u043f\u0440\u043e\u043c\u043e\u0436\u043d\u0456\u0441\u0442\u044c, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0441\u0442\u0456\u0439\u043a\u0456\u0441\u0442\u044c, \u0430\u043a\u0442\u0438\u0432\u0438 \u0442\u0430 \u0434\u0436\u0435\u0440\u0435\u043b\u0430 \u0457\u0445 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f<\/p>\n\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\nThe 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.
\nThe 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.
\nEmphasis 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.
\nKey words:<\/strong> financial condition, financial analysis, liquidity, solvency, financial stability, assets and sources of their formation.<\/p>\nReferences<\/strong><\/p>\n\n- Bazilinska O. Y. Financial analysis: theory and practice: textbook \/ Bazilinska O. Y. – K .: Center for Educational Literature, 2009. – 328p.<\/li>\n
- Breus S.V. Estimation of the financial condition of the enterprise and the main directions of its improvement \/ S.V. Breus, V.S.\u00a0Shmatukha \/\/ International scientific journal \u201cInternauka\u201d. – 2016. – \u2116 12 (2). – P.\u00a035-37.<\/li>\n
- Valyukh A.V. Analysis and directions of improving the financial condition of Ukrainian enterprises \/ A.V. Valyukh, O.V. Zaitsev \/\/ Market infrastructure. – 2019. – \u2116 28. – [Electronic resource]. – Access mode: http:\/\/www.market-infr.od.ua\/uk\/28-2019.<\/li>\n
- 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. \u2013 Vol. 1 (33) – 2 (34). – P. 256-262.<\/li>\n
- Denisenko M.P. Basic aspects of assessing the financial condition of enterprises \/ Denisenko M.P., Zazymko O.V. \/\/ Agrosvit. – 2015. – \u211610. – [Electronic resource]. – Access mode: http:\/\/www.agrosvit.info\/pdf\/10_2015\/10.pdf.<\/li>\n
- Ladunka I.S. Ways to improve the financial condition of enterprises in modern economic conditions \/ I.S. Ladunka, E.A.\u00a0Kucherenko \/\/ Economy and Society. – 2016. – \u2116 15. – P. 185 \u2013188.<\/li>\n
- Yatsyshyn N. Methods of analysis of the financial condition of the enterprise \/ N. Yatsyshyn \/\/ Economic analysis. – 2012. – Vol. 10 (4). – P.439-445.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/968"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=968"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/968\/revisions"}],"predecessor-version":[{"id":4245,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/968\/revisions\/4245"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![](\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\")
<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 118-120. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>3, 2020 (28<\/strong>2)<\/strong><\/p>\n