The conceptual foundations of the enterprise financial structure formation

Abstract

The purpose of the article is the substantiation of the conceptual foundations of the company’s financial structure formation through the creation of financial responsibility centers for improving performance in a turbulent environment. Methodology of research. The objectives of the article implemented by using the following general and specific research methods: analysis and synthesis, systematization and generalization, dialectical approach. Findings. The author's point of view to construction of financial structure of trade and production enterprise with a financial allocation of responsibility centers that correspond with the basic business processes of financial and economic activity, is formed by the study clarified the concept of «financial institution» and, the. It is proved that the construction of financial structure is necessary to ensure its harmonization with the current organizational structure of the enterprise. Practical value. A procedure for the construction of trade and production company’s financial structure and developed in a scheme. In the article the expediency of building the enterprises financial structure in order to improve performance is reasonable. Main scientific positions can be used in the commercial and industrial enterprises practice.

Authors and Affiliations

V. Kartseva

Keywords

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  • EP ID EP232433
  • DOI -
  • Views 60
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How To Cite

V. Kartseva (2017). The conceptual foundations of the enterprise financial structure formation. Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки", 1(79), 115-120. https://europub.co.uk/articles/-A-232433