PECULIARITIES OF THE SYSTEM FOR ASSESSING THE FINANCIAL SECURITY OF UKRAINIAN ENTERPRISES

Abstract

The aim of the study is to improve the system for assessing the level of financial security of an enterprise. The subject of the study is the systemic processes of building and assessing the level of financial security of an enterprise. The study used the methods of theoretical and logical generalization. In the article, it is described the key points which characterize the methods of assessing the financial security of the enterprise. The results of the study consist in the formation of a system of indicators for assessing and managing financial security for a production and trade enterprise. The authors selected a set of indicators used for evaluation, involving an indicator method and visual image in graphic representation. There were analyzed results of the enterprise activity for three years in order to assess financial and property condition and financial security; diagnostic parameters were classified into five groups: assessment of property status, solvency, profitability, business activity (turnover) and financial stability. There are specified the content and problems of determining the indicators of financial security and enterprise operating efficiency on the example of a production and trade enterprise.