Досліджено теоретичні підходи до управління фінансовою стійкістю промислового підприємства; визначено групи показників фінансової стійкості промислового підприємства, а також фактори, які безпосередньо впливають на рівень фінансової стійкості підприємства; розроблено конкретні пропозиції щодо вдосконалення процесу управління фінансовою стійкістю підприємства на основі конкретизації його етапів.
Ключові слова: фінансова стійкість, управління фінансовою стійкістю, принципи управління стійким розвитком, класифікація показників фінансової стійкості, процес управління.
Исследованы теоретические подходы относительно управления финансовой стойкостью промышленного предприятия; определены группы показателей финансовой стойкости промышленного предприятия, а также определены факторы, которые непосредственно оказывают влияние на уровень финансовой стойкости предприятия; разработаны конкретные предложения относительно усовершенствования процесса управления финансовой стойкостью предприятия на основе конкретизации его этапов.
Ключевые слова: финансовая устойчивость, управление финансовой усточивостью, принципы управления устойчивым развитием, классификация показателей финансовой устойчивости, процесс управления.
In the article the nature and components of the financial mechanism of stable development of an enterprise are researched, external and internal factors of stable development of the industrial enterprise are defined, the model of the ideal state of enterprises stability in all areas of their activity, including financial, is proposed.
The relevance of the study of financial stability is due to different priorities of enterprise functioning and development at the certain phase and stage of its life cycle.
The aim of the article is to study the nature and components of the financial mechanism of the stable development of an enterprise, to define the model of the ideal state of enterprises stability in all areas of their activity, including financial.
The main aim of enterprises under crisis economic conditions is to ensure a balance between the objectives of the enterprise and the conditions of the external and internal environment. This balance is characterized by certain values of the parameters of the financial condition of an enterprise and is based on a combination of factors of its internal and external environment.
The study finds that in business practice the finances of industrial enterprises perform their functions through the financial mechanism, which can be defined as a way to influence for the subsystem, which includes regulatory, legal, administrative, organizational and informational support, on financial relationships using instruments and methods, and through them – on the industrial and commercial, financial and investment processes for the stable development of industrial enterprises. Analysis of the financial mechanism of the industrial enterprise includes the development and selection of criteria for effective financial solutions, and practical application of these criteria taking into account the specific environmental conditions of the activity of an enterprise.
The stability of functioning of the industrial enterprise can be described as the ability of the entity to consistently perform its inherent functions when exposed to a variety of factors and thus provide appropriate financial and business results.
The conclusion of the article is a proposal to use in practice of industrial enterprise activity the ideal model of financial stability, which is based on the use of aggregate indicators, that characterize the impact of such factors as net working capital, own investment resources, debt working capital, debt investment resources, authorized fund (capital), rate of return of working capital, rate of return of investment resources, solvency.
Active financial management of the industrial enterprise requires intelligent cash flow maneuvering to achieve the synchronization of proceeds with the implementation of expenditures, execution of all financial liabilities, and effective use of financial resources.
Keywords: financial mechanism, the structure of the financial mechanism, the system of factors of stable development, the model of ideal state.
