ФІНАНСОВА БЕЗПЕКА ТОРГОВЕЛЬНИХ ПІДПРИЄМСТВ ЯК ВАЖЛИВА СКЛАДОВА ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВ УКРАЇНИ

Abstract

The article investigates the essence of the concept of financial security of enterprises for the deepening of the conceptual apparatus of economics. The essence of the definition of "financial security of the enterprise" is considered in view of the interpretations of various scientists. Properties that affect the state of financial security of enterprises are studied. These include ensuring financial balance, stability, solvency and liquidity of the enterprise in the long run; meeting the needs of the enterprise in financial resources for sustainable expanded reproduction of the enterprise; maintaining a high level of financial independence; the ability to resist existing and potential dangers and threats that may cause financial damage to the enterprise and protect the financial interests of business owners. The functional goals and internal components of financial security of business entities are considered. The main internal components of financial security of the enterprise include organizational, managerial, financial and economic components. The level of unprofitable enterprises in recent years in terms of economic sectors is examined. Factors influencing the results of business entities according to the industry in which the company operates are described. The dynamics of sales of goods by retail and wholesale enterprises is analysed. In accordance with the Guidelines for calculating the level of financial security of enterprises of Ukraine calculated indicators of analysis of efficiency and financial security (stability) of enterprises, provides formulas for their calculation, analysed the state of each of the indicators of financial security of economic entities in recent years. Based on them, a general assessment of the state of financial security of trade enterprises of Ukraine at the present stage. According to the analysis the dynamics of the level of financial security of trade enterprises of Ukraine is presented. The main problems and potential threats to the financial security of Ukrainian commercial enterprises are highlighted. Ways to overcome the problems using the proposed priorities to strengthen the policy of financial security management of economic entities have been identified.