ЕКОНОМІЧНИЙ АНАЛІЗ ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ ФІНАНСОВИХ РЕСУРСІВ ПІДПРИЄМСТВА

Abstract

The article considers the methodology for analyzing the efficiency of using financial resources of an enterprise in the implementation of foreign economic activity. It is noted that the achievement of strategic goals of the enterprise significantly depends on the effectiveness of managing the sources of financial resources of the enterprise and their structure, that is, determining the overall need for them, forming the optimal structure, and conditions for attracting them. It is proved that the current economic situation requires owners and financial managers of enterprises to effectively manage, carefully monitor and timely adjust the structure of sources of financial resources of the enterprise, because the optimal structure of sources of financial resources allows you to get maximum profit, profitability, financial stability and high indicators of liquidity and solvency. So, the issue of efficient use of financial resources of the enterprise is quite necessary and appropriate in modern market conditions. It is noted that the timeliness and effectiveness of financial analysis is of great importance. In general, the use of financial resources of the enterprise is carried out in the following areas: current costs for the production and sale of products (works, services); investment of funds in capital investments related to the expansion of production and its technical restoration, the use of intangible assets; investment of financial resources in securities; charitable purposes, sponsorship, etc. Having formed a model for predicting the return on equity, assets and total profitability of LLC products, it was revealed that the forecast profitability at the enterprise has a positive trend. In general, we can draw the following conclusions: it is very difficult to determine the right direction of investing funds, since there are so many variable factors interrelated here. Therefore, the investment activity of an enterprise has a very big impact on the financial stability of the enterprise. And the study of ways to compare investment projects, as it was conducted, has a great practical effect and usefulness.