Аналіз фінансової безпеки підприємства за ознаками його фінансового стану
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Файли
Дата
2019
Автори
Рзаєва, Т.Г.
Драпчук, А.І.
Rzaeva, T.
Drapchuk, A.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено теоретичні підходи до розуміння поняття фінансовий стан підприємства. Окреслено основні
характеристики фінансового стану у сучасних дослідженнях. Визначено ознаки фінансової безпеки за характеристиками
фінансового стану. Запропоновано показники аналізу фінансової безпеки за ознаками фінансового стану господарюючого суб’єкта.
The purpose of the article is to study the basic concepts of the financial condition of the enterprise. Highlighting its main characteristics. Directing the leading features of analytical financial security research. The article explores theoretical approaches to understanding the concept of financial status of an enterprise. The main characteristics of financial condition in modern research are outlined. The ability of an enterprise to provide a certain level of financing for its activities. An indication of the enterprise's capacity for self-development. Characteristics of the state of capital in the process of its circulation. Financial condition as a level of balance of individual structural elements of assets and capital of the enterprise. Assessment of the level of efficiency of use of assets and sources of their formation. Characteristics of the availability and use of financial resources. The features of financial security according to the characteristics of the financial condition are determined. It is considered as a characteristic of the level of providing an enterprise with funds, financial resources for carrying out its activities. It is suggested to study as a characteristic of availability, placement and use of financial resources. Described as a characteristic of the state of the ability to make timely calculations. It is defined as a characteristic of liquidity status, solvency and financial stability. The indicators of the analysis of financial security on the basis of financial status of the economic entity are offered. It is important to conduct a study of the level of financial security by the characteristics of the financial condition. It is advisable to analyze the liquidity, solvency, financial stability, etc. This approach will allow analyzing, diagnosing and monitoring the level of competitiveness and investment attractiveness of the enterprise.
The purpose of the article is to study the basic concepts of the financial condition of the enterprise. Highlighting its main characteristics. Directing the leading features of analytical financial security research. The article explores theoretical approaches to understanding the concept of financial status of an enterprise. The main characteristics of financial condition in modern research are outlined. The ability of an enterprise to provide a certain level of financing for its activities. An indication of the enterprise's capacity for self-development. Characteristics of the state of capital in the process of its circulation. Financial condition as a level of balance of individual structural elements of assets and capital of the enterprise. Assessment of the level of efficiency of use of assets and sources of their formation. Characteristics of the availability and use of financial resources. The features of financial security according to the characteristics of the financial condition are determined. It is considered as a characteristic of the level of providing an enterprise with funds, financial resources for carrying out its activities. It is suggested to study as a characteristic of availability, placement and use of financial resources. Described as a characteristic of the state of the ability to make timely calculations. It is defined as a characteristic of liquidity status, solvency and financial stability. The indicators of the analysis of financial security on the basis of financial status of the economic entity are offered. It is important to conduct a study of the level of financial security by the characteristics of the financial condition. It is advisable to analyze the liquidity, solvency, financial stability, etc. This approach will allow analyzing, diagnosing and monitoring the level of competitiveness and investment attractiveness of the enterprise.
Опис
Ключові слова
фінансовий стан, фінансова безпека, ліквідність, платоспроможність, фінансова стійкість, financial condition, financial security, liquidity, solvency, financial stability
Бібліографічний опис
Рзаєва, Т.Г. Аналіз фінансової безпеки підприємства за ознаками його фінансового стану [Текст] / Т. Г. Рзаєва, А. І. Драпчук // Вісник Хмельницького національного університету. Економічні науки. – 2019. – №3. – С. 145-147.