ФІНАНСОВІ ІНТЕРЕСИ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В ПРОЦЕСІ ЇХ ДІЯЛЬНОСТІ

Abstract

Balancing and satisfying financial interests are the key tasks of economic entities in the process of conducting financial activities, since the financial reliability and further development of the enterprise depend on it. The purpose of the study is the analysis and systematization of scientific views on the definition of the essence of the concept of "financial interest" and its types, with further clarification of the conceptual and categorical apparatus of the theory regarding financial interests in the activities of economic entities. Method or methodology of the work. The methodological basis of the study were the works of domestic and foreign scientists, who reveal the conceptual and categorical apparatus on financial interest of the enterprise. The method of content analysis, methods of induction and deduction, system method, method of comparative analysis of scientists' works were used in the study. Results of the study. In the research, in accordance with the set purpose, the scientific knowledge about the category of «financial interests» was analyzed and systematized and the author's position in this field was substantiated. The result of the study is a generalization of theoretical ideas in the field of financial interests, that proposed by domestic and foreign scholars, and to develop the author's definition of «financial interests». Approaches to criteria for classification of types of financial interests have also been systematized, and the existing classification has been expanded. Scope of practical application of the results. The obtained results have significant practical value and can be used by business owners and management personnel to improve the development strategy of business entities, as well as in scientific activities when considering questions about the essence and content of the "financial interest" category. Conclusions. The authors conclude, that due to the large number of financial instruments and transactions, the concept of financial interests may have different meanings for different enterprises in the field of finance. Also, depending on the goals and types of financial activity of the enterprise, the types of financial interests also differ.