Оцінка ефективності управління фінансовими ресурсами фармацевтичних підприємств

Abstract

Abstract. Introduction. The functioning of the market economy of Ukraine in general and the pharmaceutical industry in particular is possible under the condition of ensuring the efficiency of the use of financial resources. The used resources, forming the resource potential of an individual enterprise, are a share of the resource potential of the economy as a whole or individual industries. Management of financial resources of enterprises is one of the most important factors of ensuring effective financial and economic activity of the enterprise in modern conditions. Also, many scientists consider the management of financial resources as an activity aimed at optimizing the financial mechanism of the enterprise, coordinating financial operations, ensuring their ordering and accurate "balancing". Purpose. The main goal of the study is to develop a system of indicators for the implementation of a comprehensive assessment of the effectiveness of the management of financial resources of enterprises in the pharmaceutical industry for 2021 using a system of indicators based on the surveyed sample population of pharmaceutical enterprises. Results. Taking into account the peculiarities of the modern development of the economy of Ukraine, for effective not only economic, but also financial activity of the enterprise as a whole, each business entity must form its own financial management strategy. The quality of financial resources of any economic entity can be assessed through the efficiency of their formation and use. It is also worth noting that this efficiency is ensured by the influence of many internal and external factors, such as: economic, legal, social, etc. The analysis of the effectiveness of the management of financial resources of enterprises in the pharmaceutical industry using individual indicators of financial stability, profitability and liquidity showed that most pharmaceutical companies function successfully and have good prospects for development, however, for each of the selected enterprises, it is necessary to implement an effective strategy for managing financial resources in order to ensure the profitability of the activity. Conclusions. In modern conditions, the priority task of the enterprise is the development and implementation of a balanced system of comprehensive assessment of the efficiency and effectiveness of the financial strategy and financial policy at the stages of their formation and implementation. The implementation of a well-founded methodological toolkit of comprehensive assessment of the effectiveness of financial resource management, including at enterprises of the pharmaceutical industry, will ensure the stable development of any business entity.