ФІНАНСОВИЙ МОНІТОРИНГ ЯК ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The article examines the theoretical and methodological and applied principles of monitoring the financial security of enterprises, as well as proposes measures to improve it. It is emphasized that financial monitoring means a specific part of the management process, which includes methods of measures to control the situation over the analyzed period of time, as well as methods to identify causes of discrepancies between actual indicators and standards. The process of financial monitoring should include the following stages: setting goals, planning, monitoring, collecting and summarizing information, analysis and evaluation of business parameters, preparation of recommendations for management decisions, their adjustment and improvement, control of impact and information formation for further observation. Monitoring the financial performance of the enterprise as a tool to ensure its financial security must be carried out at different stages of financial management to make key management financial decisions. It is noted that it is important to monitor the financial security of the enterprise on the basis of the effectiveness of the business entity. The effectiveness of monitoring the financial security of the enterprise depends on the objectivity and efficiency of actions, the sequence of stages of its implementation and compliance with the principles of implementation. Before starting financial monitoring, it is important to have a clear understanding of the program of action that is in line with its purpose and objectives. An important aspect of the effectiveness of the financial monitoring system is the regularity of its implementation. Based on the results of monitoring the effectiveness of the financial security of the enterprise, measures and stages of implementation of its strategy are proposed, which should contribute to strengthening the financial security of the researched enterprise. It is generalized that the implementation of financial monitoring involves the formation of a set of organizational, economic and managerial measures aimed at adapting the company to changes in external and internal conditions, as well as successful operation in a competitive environment and, consequently, its financial security.