ДІАГНОСТИКА ТА ПРОГНОЗУВАННЯ ФІНАНСОВОЕКОНОМІЧНОГО СТАНУ ПІДПРИЄМСТВА

Abstract

In today's difficult economic conditions, there is an increase in bankrupt enterprises. Given the manifestation of unfavorable trends in business development, forecasting a crisis and bankruptcy is of paramount importance for enterprises. Ensuring the effective functioning of companies is one of the topical problems of the full stage of economic development, in order to effectively continue its activities, the enterprise needs to monitor the indicators of the financial and economic condition in the process of functioning. To identify the causes of financial and economic problems of threats of financial insolvency, it is necessary to systematically diagnose the financial condition and, on the basis of the results obtained, change the tactics of the enterprise. Financial and economic activity in business is the use of personal funds and the attraction of additional sources. The basis for developing a strategy and tactics for the development of an enterprise is diagnostics. It is customary to consider the financial statements of an enterprise as a source of information on diagnostics and forecasting, and the result of the study is a list of recommendations for further work. Financial forecasting allows you to significantly improve enterprise management by ensuring the coordination of all factors of production and implementation, the relationship between the activities of all departments and the distribution of responsibility. In difficult economic conditions, the significance of such recommendations is very important, it is on the basis of these recommendations that the enterprise's strategy is formed, its budget is adjusted, and priorities are changed. Assessment of resources and control over their use, improvement of the ratio of personal and borrowed funds, support of financial and economic stability and profitability of the business are not all the tasks of the analysis. The article discusses the main provisions of the analysis and diagnostics of the financial and economic condition of the enterprise.