Управління діагностикою фінансово-господарської діяльності підприємства

Abstract

UA: У статті розглянуті теоретичні засади діагностики фінансово-господарської діяльності підприємства. Метою статті є визначення економічної дефініції “діагностика фінансово-господарської діяльності підприємства” як процесу оцінки стану об'єкта, його ліквідності та платоспроможності за допомогою методів експрес-аналізу і поглибленого аналізу, що дасть змогу своєчасно виявити проблеми фінансового стану підприємства, причини їх виникнення, визначити методи покращення ситуації та реалізувати стратегічні напрямки розвитку підприємства в умовах турбулентності.

EN: The intensity of changes in the economic environment of the country is accompanied by a high level of uncertainty, an increase in the number of factors of negative impact on the implementation of financial and economic activities of modern enterprises. Such activities combine production, scientific, technical, investment, social activities of the business entity and are aimed primarily at obtaining financial results. Timely and high-quality diagnostics and preventive work are now becoming the main task of enterprise management. Consideration of the enterprise as a system gives the understanding that the solution of problems of management of its financial and economic activity should be carried out by means of financial diagnostics - financial diagnostics, as well as any microeconomic system, in the context of this research - the enterprise. at all stages of development is based on finance. This gives grounds to assert the identity of the concepts "financial diagnostics" and "diagnostics of financial and economic activities of the enterprise". To ensure economic stability, it is necessary to constantly analyze the financial condition, to conduct a sound scientific study of financial relations and the movement of financial resources in the process of financial and economic activities of each enterprise, ie to diagnose. That is why the relevance of this issue is beyond doubt. The basis of both methodical and theoretical research of diagnostics of financial and economic activity became the scientific works devoted to economic diagnostics. At the same time, domestic science does not have clearly systematized principles, models and methods of diagnosis of financial and economic activities, does not pay the necessary attention to the process of its implementation in the enterprise and clarifies the role of its results in the management process. The purpose of the article is to define the economic definition of the concept of "diagnosis of financial and economic activities of the enterprise", which will identify problems of financial condition of the enterprise, their causes, identify methods to improve the situation and implement strategic directions of turbulence.