Controlling in the management of financial and economic security of enterprises
Journal Title: Менеджмент та підприємництво: тренди розвитку - Year 2018, Vol 4, Issue 6
Abstract
The relevance of the research topic is due to the need to justify the advantages of using controlling in the management of financial and economic security of enterprises in Ukraine. The purpose of the article is to develop theoretical positions and methodological recommendations for improving the controlling system in the management of financial and economic security of enterprises. The methodological basis of the research is comprehension of the totality of theories and scientific approaches to controlling, grounded in the works of national and foreign scientists. During the study, the following methods and approaches were used: methods of analysis and synthesis, abstract and concrete, historical method, factor analysis, structural and functional analysis, system approach. Findings. It is proved that the complex structure of the enterprise controlling system must meet all needs, correspond to the goals and objectives of a particular enterprise and be adapted to its internal and external environment. At the same time, it should be unique and flexible, allowing for any changes that depend on the needs and capabilities of the organization. It is also proved that in the complex index of financial firmness the following indicators were removed: coefficient of maneuverability of current assets, coefficient of assets mobility, index of fixed assets. In our opinion, these indicators are not so important to reflect the financial sustainability of the enterprise, since coefficient of maneuverability of current assets is directly related to the cash turnover ratio, and the coefficient of asset mobility is related to the current asset turnover.
Authors and Affiliations
Nadiia Shmyhol, Vіacheslav Durnin, Yevhen Oleksenko
Keywords
Related Articles
- EP ID EP436811
- DOI 10.26661/2522-1566/2018-4/06-08
- Views 122
- Downloads 0
Efficient manager: creative dimension
Creativity is a foundational aspect of human society. Management as specific sphere of human activity is sure to imply creativity on the one hand – to develop certain management decisions, on the other – to encourage per...
The inventory management optimization as the basic еlement of the enterprise’s logistic strategy
Recently the special attention is drawn to the optimization of the enterprises’ activity in the context of the up-to-date market situation. It is worth to note that the creation of a certain quantity of the material reso...
Conceptual model for assessing financial safety in the system of economic security of industrial enterprise
The research is aimed at substantiating new approaches to the formation of the system of economic security and its components, in particular the financial component, in order to ensure the integrity of the system from th...
Impact of population ageing on human resourcing of Ukrainian economy’s innovative development
Purpose. Acceleration of scientific and technological progress pace, strengthening of informatization and labor intellectualization processes, considering person as the most valuable resource allowed determining innovati...
The marketing logistics in the management system of the enterprise
Taking into account today’s state of the market environment and the requirements for the modern enterprises, there is one of the most important tasks – to find new solutions in the field of the marketing and logistics an...