ІНТЕГРАЛЬНА ОЦІНКА ЕФЕКТИВНОСТІ ТА РЕЗУЛЬТАТИВНОСТІ УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ ПІДПРИЄМСТВА 10.37734/2409-6873-2020-3-5

Анотація

The purpose of the article is to substantiate and use an integral evaluation of efficiency and effectiveness of enterprise financial resources management. Methodology of research. Achieving the purpose set in the article is carried out using the following research methods: qualimetry, the method of evaluation classification, the method of scoring, expert method. Findings. Evaluation of the efficiency for financial resources management process of PJSC “Dominic” is carried out on the basis of the factorcriterion model for evaluating the efficiency of the process financial resources management at the company PJSC “Dominic”. It is implemented in the areas of managing the process for forming financial resources and investing in capital, managing the process of investing financial resources in the assets of the enterprise, managing the process of using financial resources, managing the formation and distribution of financial results, reproduction of financial resources and new investment of reproduced financial resources. Evaluation of operational, tactical and strategic effectiveness of the management process is based on the calculation of financial stability, liquidity and solvency, business activity and profitability.The obtained results of the integral evaluation of efficiency (based on qualimetry) and effectiveness (based on the matrix of integral evaluation) of financial resources management of PJSC «Dominic» completely coincided. It means the adequacy, consistency, rationality and compliance of the proposed methods of integral evaluation of financial resources management at enterprise. Note that the feasibility of using in practice the proposed methods is the ability to study the process of managing financial resources of the enterprise on the basis of qualitative characteristics of the management process, by conducting qualimetry, and quantitative indicators. This comprehensively characterizes the company’s activities by calculating an integral index of financial resource management. Practical value. The practical use of the proposed methods will increase the effectiveness of financial resources management and on its basis to strengthen the quality characteristics of the management process. Keywords: integral evaluation, efficiency, effectiveness, management, qualimetry, matrix of integral evaluation, comparability of results. REFERENCES 1. Azghaldov, H. H., Kostin, A. V. & Sadov, V. V. (2011). Kvalymetryia: pervonachalnыe svedenyia. Spravochnoe posobye s prymerom dlia ANO «Ahenstv stratehycheskykh ynytsyatyv po prodvyzhenyiu novykh proektov» [Qualimetry: initial information. Handbook with an example for ANO “Agency for Strategic Initiatives to Promote New Projects”]. Moscow: Vysshaya shkola [in Russian]. 2. Blyzniuk, O. P., Brezynska, A. P. & Ivaniuta, O. M. (2016). Upravlinnia finansovymy resursamy pidpryiemstv rozdribnoi torhivli [Management of financial resources of retail enterprises]. Kharkiv: Vydavets Ivanchenko I. S. [in Ukrainian]. 3. Pedchenko, N. S. & Strilets, V. Yu. (2014). Biudzhetnyi potentsial rehionu: otsinka ta perspektyvy rozvytku [Budget potential of the region: assessment and development prospects]. Poltava: PUET [in Ukrainian]. 4. Pedchenko, N. S. (2014). Kvalimetriia pry otsiniuvanni finansovoho potentsialu pidpryiemstva [Qualimetry in assessing the financial potential of the enterprise]. Visnyk Lvivskoi komertsiinoi akademii. Seriia ekonomichna – Bulletin of the Lviv Commercial Academy. The series is economic, 45, 46–49 [in Ukrainian]. Published:  2021-04-07

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