ОСОБЛИВОСТІ ДІАГНОСТИКИ ПРОЦЕСУ ПРИЙНЯТТЯ РІШЕНЬ В УПРАВЛІННІ ФІНАНСОВОЮ ДІЯЛЬНІСТЮ ПІДПРИЄМСТВА

Abstract

The article conducts a study of the peculiarities of decision-making diagnostics, the result of which is the rationalization of management decision-making technology on the basis of more in-depth detailing, definition of the content and sequence of implementation of its main stages in accordance with the established quality parameters. The basic requirements for the quality of managerial decisionmaking are defined, which were laid down by the author as the basis for detailing the decision-making diagnostic mechanism in the management of the financial activities of the enterprise. The author proved that the outlined limitations affect the search for options for solving problems and are prerequisites for the formation of an effective methodological toolkit for the development and adoption of managerial decisions. Among the most significant limitations that affect the search for options for solving problems, the following are defined: legislative, temporary, resource (financial, material, labor) and informational. The main criteria used in the diagnosis of the quality of the process of organizing the implementation of management decisions are determined, namely: quality criteria of the organizational structure, quality criteria of the organizational structure that develops and makes decisions, the progressiveness of stationary and temporarily created problem-oriented structures, characterized by a clear definition of the levels of financial management and distribution of established functions between them; the criterion of compliance with the deadlines for the execution of work, which characterizes the extent to which the planned work program is carried out and the extent to which the actual deadlines for its implementation are shifted, and the criterion of structural support, which establishes the extent to which the composition of personnel determined to solve problems, according to positions, specialties and job profile, meets the set goal, the nature of the problem to be solved and the scope of work. It has been proven that the diagnostics of decision-making in the management of the financial activities of the enterprise allows to rationalize the technology of this process in accordance with the established diagnostic quality criteria, which provides management personnel with the opportunity to make timely and optimal decisions.