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: firstname.lastname@example.org).
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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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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