Вибір організаційно-економічного механізму забезпечення фінансової безпеки газорозподільних підприємств

Abstract

Changes in the natural gas market related to the implementation of the requirements of the European Union's Third Energy Package affect the financial security of gas distribution companies. Changes in the natural gas market related to the implementation of the requirements of the European Union's Third Energy Package affect the financial security of gas distribution companies. The purpose of the article is to develop a scientific and methodological approach to the selection of an organizational and economic mechanism for ensuring the financial security of gas distribution enterprises, which takes into account the combination of their status as natural monopoly entities and enterprises, and to substantiate practical recommendations for its implementation. A set of methods of scientific cognition was used, namely: the fundamental provisions of the theory of finance, probability theory and mathematical statistics, and the method of adaptive forecasting. The choice of the optimal type of organizational and economic mechanism for ensuring the financial security of gas distribution enterprises is proposed to be carried out taking into account the phased withdrawal from the financial crisis. If the type of mechanism is used effectively, the enterprise proceeds to implement a preventive mechanism; if it is ineffective, it is necessary to review the measures or proceed to the liquidation procedure; if the preventive mechanism is used effectively, the enterprise proceeds to the stabilization mechanism or a radical one. The scientific and methodological approach to the choice of an organizational and economic mechanism for ensuring the financial security of gas distribution enterprises in Ukraine has been proposed. It is aimed at consistent and targeted implementation of a set of preventive, stabilization and radical measures that enables prevention of financial risk, timely assessment and forecasting of its level, as well as development, implementation and monitoring of the relevant program. The implementation of the proposed scientific and methodological approach in the practical activities of gas distribution enterprises involves the preparation of substantive information, analytical and methodological support, which consists in a comprehensive analysis of financial security.