Issue №: 3 (31)
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.
ANALYSIS OF THE FINANCIAL POSITION AS A KEY STAGE IN ASSESSING THE LEVEL OF INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE
DOVHAN Yuriy – Lecturer of the Department of Marketing and Agribusiness, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: yudovhan@gmail.com).
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.
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.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
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An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
