УПРАВЛЕНИЕ И ОЦЕНКА УСТОЙЧИВОСТИ ФУНКЦИОНИРОВАНИЯ КОРПОРАТИВНЫХ ФИНАНСОВ

Abstract

The study was carried out in order to develop a methodology for a comprehensive assessment of the sustainability of corporate finance based on a systematic formalization of general and particular indicators. The proposed methodology allows you to quickly identify and rank reserves to achieve optimal final parameters. The range of research objectives includes the determination of intermediate static (performance and cost) and dynamic (changes in performance and cost) financial indicators and their combination for a logical combination through an absolutely representative set of calculated dependencies. They are necessary for corporations to manage and analyze the effectiveness and intensification of cash flows as the final indicators used to determine the viability of entrepreneurial ideas and competitiveness in the commercial sphere. The methodology for calculating indicators is based on a synthesis of the provisions set forth in general methodological and specialized literature. It is fully adapted to the current market conditions and the financial environment of corporations, since it provides for the entire list of monetary transactions carried out by them, corresponds to the semantic content of the concept of managing corporate financial stability, embodied in direct and indirect income and expenses of a point and range nature. The proposed approaches to the calculation of indicators can become a reliable tool for enterprise management when analyzing the stability of the functioning of finance, using which objective conclusions are possible on making decisions necessary to optimize cash receipts and payments.