ESSENCE OF CONCEPT AND PECULIARITIES OF CLASSIFICATION OF FINANCIAL RESOURCES OF ENTERPRISES
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 19, Issue 3
Abstract
The article analyzes the notion of financial resources of enterprises. The essence of finance of enterprises as a category is revealed. Generalized the scientific approaches to the interpretation of the essence of the finances of enterprises and proposed their refinement. The main features of the enterprises' finances and their classification are analyzed. The classification of enterprises' finances on the basis of generalization of approaches of domestic for foreign scientists is given. It is ascertained that the financial resources of an enterprise are the funds available at the disposal of the enterprise, which are divided according to two features, namely, according to their types, composition and sources of their origin (formation).
Authors and Affiliations
V. G. Yaremenko, Salmanov N. M. oglies
Keywords
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