ANALYSIS OF THE INFLUENCE OF FINANCIAL ASSETS ON THE EFFICIENCY OF FOOD INDUSTRY ENTERPRISES

Анотація

The article analyzes profitability indicators and the financial condition of food industry enterprises. The assessment of the most influential coefficients characterizing the state, dynamics and efficiency of the use of financial assets was carried out. The influence of the management of financial assets on the overall efficiency of the enterprise, which are the most liquid part of the company's resources, is determined. Recommendations were developed to prevent possible economic problems of the enterprise, in particular, it was suggested that the top management personnel implement prompt and timely response to changes in the external and internal environment of the enterprise. The food industry is one of the most important and promising for the further development of industries in Ukraine, the effective activity of which can not only significantly increase the country's budget, but also create internal food security and ensure social aspects: jobs and stability of staff income, production of quality food products by enterprises state control over its safety and quality, which will lead to a decrease in the volume of deliveries of low-quality foreign products to the country and strengthening of domestic producers in the domestic market, will create conditions for healthy competition in the industry in which the sale of own food products is possible under the condition of production of the best possible, natural, original and tasty product, will increase the socio-economic aspects of the state and development of the state. In order to analyze the influence of indicators of the efficiency of the use of financial assets on the profitability of assets, it is proposed to use empirical-inductive systems, which are an important methodology in scientific research. One of the elements of such a system is the DuPont model. To identify the influence of financial assets on the level of profitability of assets, the improvement of the DuPont model is proposed, namely, it is disaggregated by introducing two factors: the specific weight of financial assets in the total amount of assets of the enterprise and the efficiency of their use. The effectiveness of the management of the company's activities is a multifactorial system that includes the analysis of all components and resources. Such analysis combines empirical data and inductive thinking to formulate general patterns and hypotheses. Therefore, one of the main tasks of improving the efficiency of enterprises is the need for rational management of financial assets.

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