IMPROVEMENT OF METHODOLOGICAL APPROACHES TO FINANCIAL ANALYSIS OF ENTERPRISE ACTIVITIES

Анотація

The article examines the methodological apparatus for conducting financial analysis of an enterprise's activities. The key tasks of applying traditional methods, techniques and methods of financial analysis are identified: primary processing of available analytical information; analysis of the state and dynamics of the development of the object of analysis; identification of the influence of factors on financial indicators and processes; assessment of realized and potential reserves for increasing the efficiency of financial resources; generalization of analytical conclusions, substantiation of management decisions, financial plans and forecasts. The application of abstract-logical, economic-logical and economic-mathematical methods of financial analysis is substantiated. The main classical methods of analyzing the efficiency of the enterprise's functioning are grouped (time analysis, structural, trend, analysis of financial ratios, comparative, marginal, factor, stochastic probabilistic). It is noted that today an integrated, comprehensive approach to the financial analysis of an enterprise's activities dominates, which includes a comprehensive study of the enterprise's potential, determination of its competitive positions in the market environment and identification of opportunities for improving financial indicators. The article proposes an improved methodology for analytical assessment of business entities’ activities taking into account modern conditions of uncertainty, which takes into account crisis factors, the level of threats and the stress resistance of the financial model. Crisis factors include assessment of supply chain disruptions, loss of sales markets, growth of receivables and inflation risks. Assessment of the level of threats takes into account physical risks to assets, personnel risks, logistical and geopolitical factors. Stress resistance of the financial model is defined as a key indicator of long-term business viability, which demonstrates the ability of the enterprise to maintain solvency and financial balance under the worst conditions. To assess the stress resistance of the enterprise’s financial model in war conditions, the study proposes to apply stress testing with the identification of key stages and indicators.

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