You are here
Areas of improvement of financial and economic diagnostics of enterprises
This article deals with the study of diagnostic challenges of financial and economic activity in the overall enterprise management system: the study of nature of the economic laws which determines the patterns and trends of macro-economic systems. It also provides a comprehensive study of business projects and strategies of the company including the monitoring of targets achievement and resource efficiency, improving search efficiency and the reserves of the economic system and enterprise management decisions on implementation of identified reserves.
It is proved that the diagnostics of the economic system of the company is based on the use of algorithms, technologies, methods and indicators of economic analysis, and is also based on the information base of economic accounting. Taking this into account, it is useful to consider some methodological foundations of financial and economic analysis and economic accounting, and then create a comprehensive system of diagnostics of the enterprise. In this case, diagnostics should regard the system as the concept of unity, approaches, principles, mechanisms, technologies and specific algorithms for continuous tracking of the target points of the socio-economic system of the company.
Diagnostic phase of the study considers a problem situation functioning of any object on the basis of monitoring and aims to study the cause-effect relationships in the event of a problem, and to form an opinion on the synthesis for overcoming it.
The main task of diagnosis is to form an opinion on the synthesis of the current and future state of the object of the study,
the feasibility and the need for adjustment of basic parameters of the whole system and of individual subsystems.
Diagnosis is not a one-time event, but a study, a research, a cognitive process that takes place at specific time and space.
It has been determined that the most appropriate way to create information support of the research is to organize scanning signals of external and internal environment, this way is defined as the continuous orderly monitoring of parameters of internal and external environment, characterizing the degree of susceptibility of internal and external conditions to achieve the strategic objectives of the company and to ensure its sustainability.
It is advisable to distinguish the analytical study of the crisis, depending on its time in relation to the crisis period. On this basis the classification distinguishes the following examinations of the crisis: current research, carried out in the course of passing crisis, that is, until its completion; prognostic study during which the crisis is studied; retrospective study which involves the study of the crisis after its completion.
In the process of diagnosis not only an analytical study of the existing state enterprise was carried out and the degree of coverage of the crisis of the individual business processes, functions, subsystems, etc., was estimated, but also the development forecasts of both internal and external environment, which allow to test and refine diagnostic conclusion were developed.
A qualitatively done diagnosis provides the necessary analytical framework for improving the process of financial and economic diagnosis and for creation of anti-crisis program of the enterprise, for establishing a list of rational anti-crisis measures, and therefore it is the key to successful problem solving of localization and overcoming the crisis.
Keywords: financial diagnostic process, economic diagnosis, management solutions, strategy of development of the enterprise.
1. Bjelov B. O. Ekonomichna diagnostyka jak odyn z metodiv udoskonalennja systemy upravlinnja finansovymy resursamy
APK / B. O. Bjelov // Agrosvit. – 2008. – № 20. – C. 13–16.
2. Grachova R. Jak vyznachyty real'nyj finansovo-majnovyj stan svogo pidpryjemstva / R. Grachova // Debet-Kredyt. –
2012. – № 34. – S. 45–48.
3. Gudz' O. Je. Finansova diagnostyka v sil's'kogospodars'kyh pidpryjemstvah / O.Je. Gudz' // Oblik i finansy. – 2013. – № 1. –
S. 28–33.
4. Dovbnja S.B. Diagnostyka rivnja ekonomichnoi' bezpeky pidpryjemstva / S. B. Dovbnja, N. Ju. Gichova // Finansy
Ukrai'ny. – 2008. – № 4. – S. 88–97. 5. Jevladenko A. Ju. Materialy V Mizhnarodnoi' naukovo-praktychnoi' konferencii' «Majbutni problemy svitovoi' nau-ky».–
T.2. – Sofija: «Bjelgrad» ODD, 2009. – S. 59–62.
6. Kolass B. Upravlenie finansovoj dejatel'nost'ju predprijatija: problemy, koncepcii i metody / B. Kolass. – M.: Finansy,
2007. – 564 s.
7. Matvijchuk A. Diagnostyka bankrutstva pidpryjemstva / A. Matvijchuk // Ekonomika Ukrai'ny. – 2011. – № 4. – S. 20–28.
8. Turylo A. M. Metodychni pidhody do ocinky finansovoi' dijal'nosti pidpryjemstva / A. M. Turylo // Finansy Ukrai'ny. –
2010. – № 3. – S. 100–104.
9. Shvydanenko G. O. Suchasna tehnologija diagnostyky finansovo-ekonomichnoi' dijal'nosti pidpryjemstva: monografija /
G. O. Shvydanenko, O. I. Oleksjuk. – K.: KNEU, 2002. – 192 s.
Attachment | Size |
---|---|
demchyk.pdf | 253.88 KB |