ОПТИМІЗАЦІЙНЕ МОДЕЛЮВАННЯ ПІДВИЩЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ МАШИНОБУДІВНИХ ПІДПРИЄМСТВ

Abstract

At machine-building enterprises of Ukraine, due to the use of outdated equipment and equipment, lack of long-term sources of financing of current assets, low level of innovation activity and investment attractiveness; low product competitiveness; insufficient number of highly skilled personnel, there is a decrease in financial security and slowing down of reproductive processes. The methodological approach to improving financial security, taking into account the acceleration of reproductive processes of machine-building enterprises based on multicriterial vector optimization, allows us to determine the optimal values manifestations of dynamics of working capital and net profit, taking into account the acceleration of reproductive processes of machine-building enterprises as well as establish the optimal relationship between them. The approbation of a methodological approach to improving financial security and accelerating reproductive processes on the example of four machine-building enterprises of Ukraine. To build optimization vectors uses financial statements for eight periods. To increase the financial security and acceleration of reproductive processes of machine-building enterprises of Ukraine, certain volumes of current assets are established, the periods of their circulation, their marginal cost, taking into account various sources of funding, as well as maximum net profit in certain manifestations of dynamics of working capital. In the process of implementing a methodological approach to improving financial security and accelerating reproductive processes into practical activities of machine-building enterprises, a significant role and place occupy highly skilled personnel. The decisive tool for their provision is: material stimulation (salaries increase, provision of premiums) and establishing mutual in the team (social justice in the department). Therefore, the further direction of research is to develop a methodological approach to improving the financial security of machine-building enterprises, taking into account staffing.