Напрями аналізу фінансової безпеки підприємства під кутом результативності його діяльності
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Файли
Дата
2019
Автори
Рзаєв, Г.І.
Слива, А.В.
Rzaev, G.
Sliva, A.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено теоретичні підходи до розуміння фінансової безпеки підприємства. Окреслено основні її
характеристики. Доведено доцільність подальшого дослідження. Визначено напрями аналізу фінансової безпеки підприємства.
Запропоновано досліджувати фінансову безпеку за характеристиками результативності його діяльності. Результатами
діяльності підприємства доцільно вважати активи, пасиви, фінансові результати. Окреслено переваги та перспективи
використання зазначених напрямів дослідження.
The purpose of the article is to investigate the understanding of the essence of financial security of the enterprise. To substantiate the directions of financial security analysis at the angle of performance of the business entity. The article explores theoretical approaches to understanding the financial security of an enterprise. The existing areas of financial security analysis are identified. Its main characteristics are outlined. Financial security is a state of financial, monetary, currency, banking, budgetary, tax, investment, customs and stock systems. The condition is characterized by balance, resistance to negative influences, ability to prevent threat. The existing areas of analysis are noted: financial condition and financial results of activity. The feasibility of further research has been proved. The directions of analysis of financial security of the enterprise are determined. It is suggested to study financial security according to the characteristics of its performance. It is advisable to consider assets, liabilities, financial results as the results of the enterprise activity. It is suggested to use the following types of analysis: horizontal, vertical, trend, comparative, factor. It is suggested to investigate the intensity of the dynamics of financial reporting indicators. The importance of analyzing the structure of reporting elements is emphasized. The expediency of forecasting by trend lines is proved. It is suggested to investigate relative indicators. The advantages and prospects of using these directions of research are outlined. Signs of efficiency of activity of the enterprise are substantiated. Possibilities and prospects of functioning are studied. It is proposed to monitor the characteristics of financial security. It is proposed to develop a system of measures and prevention. The expediency of minimizing the risk of functioning is substantiated.
The purpose of the article is to investigate the understanding of the essence of financial security of the enterprise. To substantiate the directions of financial security analysis at the angle of performance of the business entity. The article explores theoretical approaches to understanding the financial security of an enterprise. The existing areas of financial security analysis are identified. Its main characteristics are outlined. Financial security is a state of financial, monetary, currency, banking, budgetary, tax, investment, customs and stock systems. The condition is characterized by balance, resistance to negative influences, ability to prevent threat. The existing areas of analysis are noted: financial condition and financial results of activity. The feasibility of further research has been proved. The directions of analysis of financial security of the enterprise are determined. It is suggested to study financial security according to the characteristics of its performance. It is advisable to consider assets, liabilities, financial results as the results of the enterprise activity. It is suggested to use the following types of analysis: horizontal, vertical, trend, comparative, factor. It is suggested to investigate the intensity of the dynamics of financial reporting indicators. The importance of analyzing the structure of reporting elements is emphasized. The expediency of forecasting by trend lines is proved. It is suggested to investigate relative indicators. The advantages and prospects of using these directions of research are outlined. Signs of efficiency of activity of the enterprise are substantiated. Possibilities and prospects of functioning are studied. It is proposed to monitor the characteristics of financial security. It is proposed to develop a system of measures and prevention. The expediency of minimizing the risk of functioning is substantiated.
Опис
Ключові слова
фінансова безпека, активи та джерела їх фінансування, фінансовий стан, фінансовий результат, результативність діяльності, financial security, assets and sources of their financing, financial status, financial result, performance of activity
Бібліографічний опис
Рзаєв, Г.І. Напрями аналізу фінансової безпеки підприємства під кутом результативності його діяльності [Текст] / Г. І. Рзаєв, А. В. Слива // Вісник Хмельницького національного університету. Економічні науки. – 2019. – №3. – С. 153-156.