Issue №: 4 (58)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
METHODOLOGICAL ASPECTS OF ANALYSIS OF FINANCIAL SECURITY MANAGEMENT OF THE ENTERPRISE
FEDORYSHYNA Lidiya – Candidate of Historical Sciences, Associate Professor of the Department of Analysis and Audits, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: fedorishina@i.ua).
The article reveals the essence and analyzes the structural and elemental content of the concept of «financial security of the enterprise». It is established that the categorical essence of financial security is mediated by the environment of the business entity and is formed by the relations into which it enters in the process of its practical activity. It is recognized that the financial security of the enterprise should be interpreted as the ability to counteract existing and possible dangers and threats that can and can cause financial damage, transform the capital structure or bring the enterprise to bankruptcy. It is investigated that ensuring the appropriate level of financial security of agricultural enterprises is possible through its management system.
The structured system of financial security management of the enterprise is given, which includes the list of external and internal threats, tasks and management algorithm, as well as subsystems of methodical, normative-legal, financial, technical, informational, organizational, personnel support.
The methodical tools of monitoring, analysis and assessment of the level of financial security of the enterprise are concretized and systematized. It is proved that the assessment and analysis of financial security is a monitoring of key socio-economic indicators and their comparison with the threshold values. The principles of formation of tools for assessing the financial security of the enterprise are given.
The characteristic of methodical approaches concerning quantitative and structural filling of tools of an estimation of a level of financial safety of the enterprise is given.
For a comprehensive assessment of the level of financial security of enterprises, it is proposed to use structured groups of indicators in the areas of financial analysis. The structural-logical algorithm of practical realization of methodical approaches of the analysis of management of financial safety of the enterprise is developed.
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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.
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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)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
