ІДЕНТИФІКУВАННЯ СУТНОСТІ ФІНАНСОВИХ РЕСУРСІВ ПІДПРИЄМСТВА

Abstract

In the article the specifics of approaches to identifying the essence of «financial resources» are discussed. The key approaches to understanding the essence of the concept have been determined and it has been established that this term means: the amount of future income; the amount of cash receipts in the future (next) period, that is, the volume of its positive cash flow; the amount of money that the company has on a certain date; capital in monetary form; funds at the disposal of the enterprise; part of money in the form of income and external income; the main means of production. It has been established that this concept is used to describe processes related to the financial management of enterprises. Also, in the article a classification of financial resources of an enterprise by the types of economic activity, sources of formation, investment objects, turnover, nature of use, directions of attraction, types of assets formed, sources of asset coverage, degree of liquidity of assets, probability of repayment, liabilities, purpose, material structure, term of use, investment object, purpose of use, stage of formation, expenses or directions of use are presented. When identifying the essence of the concept, it is important to identify the sources of financial resources. The article considers the concept of external financial resources, which come from external sources and may mean a partial loss of ownership of the business, and internal financial resources, which are generated within the organization and are more economical from the business point of view. Also, in the article was determined that "financial resources" is a fully applied concept that allows streamlining an important component of management of a modern enterprise – financial management as a system of management of formation, distribution and use of financial resources of an economic entity and optimization of its cash flow. It wass determined that the process of financial resources management is subordinated to the overall strategy of enterprise management and is aimed at achieving the planned criteria for the effectiveness of economic activity. The solution to these tasks is realized through its functional purpose, which is to ensure the timely provision of production and investment activities of an enterprise with a sufficient amount of financial resources.