Аналіз фінансової стійкості підприємств та напрями її забезпечення

Abstract

Досліджено економічну сутність і методичні основи оцінки фінансової стійкості, теоретичних аспектів впливу чинників на забезпечення фінансової стійкості підприємств. Розглянуто існуючі методики аналізу фінансової стійкості підприємства. Обґрунтовано застосування показників фінансової стійкості як основного індикатора фінансового благополуччя підприємства. Окреслено основні завдання аналізу фінансової стійкості підприємства та систему факторів, які впливають на фінансовий стан

The article is sanctified to research of economic essence and methodical bases of estimation of financial stability, theoretical aspects of influence of factors on providing of financial stability o fenterprise structures. In the article existent methodologies of analysis of financial stability of enterprise are considered. Application of indexes of financial stability as basic indicator of financial prosperity of enterprise is reasonabled. Basic tasks to the analysis of financial stability of enterprise and system of factor that influence on the financial state are outlined. The analysis of financial sustainability of an enterprise is the most important stage in the assessment of its activities and financial and economic well-being, reflects the results of its current, investment and financial development, contains the necessary information for investors, and also characterizes the ability of the enterprise to meet its debts and liabilities and increase its economic potential. Researches on the issues of improving financial security, in particular, the creation of conditions for financially sustainable business activities were carried out by both domestic and foreign scientists, in particular: E.Altman, M.Aburetina, M. Bakanov, I. Blank, M. Bolyukh, F. Butinets, V. Burchevsky, P. Buryak, L. Gilyarovskaya, O. Zaruba, O. Yefimova, A. Kovalev, V. Metz, M. Rimar, A. Sheremet and others. Despite a large number of works devoted to the problems of evaluation and management of financial sustainability of enterprises, there are practically no developments in the formation of a holistic process of managing it in modern conditions, which actualizes research in this direction. Conclusions and perspectives of further research. As the results of the research showed, the most well-known and frequently used are coefficient and aggregate approaches, but in our opinion ball and integral approaches should be used for a reliable and more informative assessment of financial sustainability.These approaches are closely interlinked and complement each other, confirming the need for their sharing or creating a new, improved approach that would allow them to achieve and maintain a stable financial position, liquidity and solvency, timely identification of weaknesses and making sound decisions about security. financial development of the enterprise. That is why the direction of further research will be to improve the methodological support for assessing financial sustainability by developing a single integrated approach that will create the prerequisites for monitoring the financial condition of the enterprise