Удосконалення методологічних підходів щодо оцінки забезпечення фінансово-економічної безпеки підприємств машинобудування.

Abstract

In times of deepening the financial crisis, companies are trying to implement an effective anti-crisis policy. The financial system as a source of accumulation of modern crisis phenomena, which continues to spread to all areas of the economy, in general, requires the formation of new tools to ensure their financial and economic security. Continuous increase of riskiness of economic activity can lead to a significant decrease in the level of financial stability and solvency of the enterprise, and in the future lead to bankruptcy, and requires from each economic entity to create a perfect system of financial and economic security. Not all financial and economic indicators that are used, but only those that most closely match the set requirements and reflect the results of financial and economic activity, and, if possible, do not contradict each other, can be used for assessing the financial security situation at specific enterprises. The article analyzes approaches to assessing financial security of an enterprise, identifies their advantages and disadvantages. The results of researches in the field of financial security of enterprises in the context of methods of evaluation of its level are presented. The importance of evaluating the financial and economic condition of the enterprise as the basis of the provision of financial security is investigated. The necessity of estimation of level of financial and economic safety of the enterprises of mechanical engineering is substantiated. The indicators of activity of certain enterprises of mechanical engineering of Zaporizhzhya region are calculated and on the basis of them the state of financial safety of the investigated enterprises is determined. The main methods of raising the level of financial and economic security of mechanical engineering enterprises are offered.