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Economy, finances, management: topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (31)

Published: 2018.04.12
DOI: XX.XXXXX/XXXXXXXXXXXXX


Description:
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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ANALYSIS OF THE FINANCIAL POSITION AS A KEY STAGE IN ASSESSING THE LEVEL OF INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE

DOI: XX.XXXXX/XXXXXXXXXXXXX
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DOVHAN Yuriy – Lecturer of the Department of Marketing and Agribusiness, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: yudovhan@gmail.com).

Annotation

The essence and factors of investment attractiveness of the enterprise are considered. The relationship of improvement of the investment climate of the country and its regions, increase of investment attractiveness of the branches and separate business entities and the increase of volumes of investing enterprises is substantiated.

Principal techniques of assessing the level of investment attractiveness of enterprises are considered. It is found out that the vast majority of used assessment techniques are based on the analysis of the enterprise financial condition. The theoretical and methodological content and methodology of calculation of the main indicators of the financial condition, which are used to assess the level of investment attractiveness of enterprises, are determined. The paper examines the possibility of applying the results of analysis of the financial condition of enterprises to assess the level of their investment attractiveness as well as the impact of this assessment on the acceptance by potential investors of the decisions on the appropriateness of investment. Analysis of the main indicators of financial condition of the oil and fat subcomplex of agroindustrial complex aimed at further evaluation of its investment attractiveness is carried out.

Keywords: investments, investment attractiveness, techniques of assessing, analysis of the financial position, enterprise, oil and fat subcomplex of agroindustrial complex.

List of references

1. Metodyka intehralnoi otsinky investytsiinoi pryvablyvosti pidpryiemstv ta orhanizatsii, zatverdzhena Nakazom Ahentstva z pytan zapobihannia bankrutstvu vid 23.02.98 № 22 // Derzhavnyi informatsiinyi biuleten pro pryvatyzatsiiu. – 1998. – № 7. – Pp. 5-16.

2. Herasymenko Yu.V. Sutnist investytsiynoho protsesu yak ekonomichnoyi katehoriyi / Yu.V. Herasymenko // Visnyk ahrarnoyi nauky Prychornomorya. – 2007. – Vyp. 1. – Pp. 76-82.

3. Maiorova T.V. Investytsiina diialnist: [navch. posibnyk] / T.V. Maiorova. – K.: TsUL, 2003. – 376 p.

4. Dokiienko L.M. Finansovyi instrumentarii otsiniuvannia investytsiinoi pryvablyvosti pidpryiemstva / L.M. Dokiienko // Visnyk NTUU KPI. – 2014. – Pp. 426-438.

5. Pylypenko O.I. Metodyka analizu investytsiinoi pryvablyvosti pidpryiemstva makro- i mikroekonomichnyi aspekty / O.I. Pylypenko // Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia Ekonomichni nauky. – 2009. – № 4 (50). – Pp. 120-127.

6. Blank I.A. Investitsionnyi menedzhment / I.A. Blank. – K. : Elha-N, Nika-Tsentr, 2001. – 448 p.

7. Zianko V.V., Slobodianiuk O.E. Chynnyky investytsiinoi pryvablyvosti pidpryiemstv kondyterskoi haluzi / V.V. Zianko, O.E. Slobodianiuk // Ekonomika i suspilstvo. – Vypusk № 8. – 2017. – Pp. 255-259.

8. Koiuda V.O. Osnovy investytsiinoho menedzhmentu / V.O. Koiuda, T.I. Lepeiko, O.P. Koiuda. – K.: Kondor, 2008. – 322 p.

9. Chernetska O.V. Modelnyi instrumentarii otsinky investytsiinoi pryvablyvosti pidpryiemstva v ramkakh vartisno-oriientovanoho upravlinnia / O.V. Chernetska // Biznesinform. – № 9. – 2016. – Pp. 92-99.

10. Tiutiunnyk V. Analiz investytsiinoi pryvablyvosti pidpryiemstva [Elektronnyi resurs]. – Rezhym dostupu : http://n-auditor.com.ua.

11. Metodychni rekomendatsii shchodo vyiavlennia oznak neplatospromozhnosti pidpryiemstva ta oznak dii z prykhovuvannia bankrutstva, fiktyvnoho bankrutstva chy dovedennia do bankrutstva zatverdzheni nakazom Ministerstva ekonomiky Ukrainy № 14 vid 19.01.2006 r. [Elektronnyi resurs]. – Rezhym dostupu : http://me.kmu.gov.ua.

12. Polozhennia pro poriadok zdiisnennia analizu finansovoho stanu pidpryiemstv, shcho pidliahaiut pryvatyzatsii zatverdzhene nakazom Ministerstva finansiv Ukrainy ta Fondu derzhavnoho maina Ukrainy № 49/121 vid 26.01.2001 r. [Elektronnyi resurs]. – Rezhym dostupu : http: // zakon4.rada.gov.ua.

13. Metodychni rekomendatsii z analizu i otsinky finansovoho stanu pidpryiemstv zatverdzheni rozporiadzhenniam Tsentralnoi spilky spozhyvchykh tovarystv Ukrainy vid 28.07.2006 r. [Elektronnyi resurs]. – Rezhym dostupu : http://uazakon.com.

14. Mazur A.H. Stratehichni napryamy rozvytku pererobnykh pidpryyemstv APK Vinnytskoyi oblasti. / Mazur A.H., Hontaruk Ya.V. // Visnyk ONU im. I.I. Mechnikova. – 2015. – T. 20. – Vyp. 3. – Pp. 71-74.

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-ChiefInna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).