Abstract
The purpose of the article is to study the systems and methods of diagnostics of the crisis conditions of the aviation enterprise, to justify the role of controlling as a management accounting system in the detection and prevention of crisis phenomena, to clarify the mechanism and iterations of diagnostics of the crisis conditions taking into account the use of appropriate management systems. Methodology. The key provisions of economic and financial theory, methodological and methodological principles of crisis diagnosis of enterprises, presented in the works of Ukrainian and foreign scientists, were used as the theoretical basis of the study. The application of a systemic approach allowed to analyze the essence of diagnostics of crisis conditions, its purpose and objectives. The methods of logical generalization used in the research process allowed to formulate the conclusions on the conditions for the effective implementation of diagnostics of crisis conditions based on improving of the functioning of management accounting systems and management systems. Results. The study allowed us to analyze the factors that causing crisis conditions in the aviation industry. The main methods for diagnosing crisis conditions are analyzed placing emphasis on the special place that belongs to management accounting and the use of management systems when diagnosing crisis conditions. The basic provisions of effective organization of management accounting at aviation enterprises to form the information base at development of the strategy for crisis prevention or recovering from crisis conditions are defined. The peculiarities of diagnostic analysis of the financial condition of the enterprise as a system of diagnostic methods are identified; on the basis of a systemic approach, they allow to establish causal changes in the economic system through quantitative and qualitative measurement of the influence of factors on adjustments and development. Features of different types of diagnostic analysis depending on the hierarchy in the management system, goals and directions of analysis, as well as the availability of information about the problem areas of the enterprise, are discussed. Tasks that need to be implemented to achieve the goal of diagnostic analysis are specified. The necessity of diagnostics of possible crisis conditions of the aviation enterprise with simultaneous risk research and its influence on financial stability of the investigated object is justified. The system of indicator values for diagnostics of a financial condition of the aviation enterprise is offered. The sequence of calculations for the implementation of monitoring and controlling process of the financial condition of aviation enterprises is presented. Practical implications. The approach for diagnosing financial condition of the enterprise, which allows to identify the symptoms and threats of the financial crisis and to develop the policy for prevention (anticipation) of weak signals of a crisis situation based on the analysis, is justified. The conditions of effective application of management accounting systems on the basis of monitoring and controlling and modern methods of diagnostics of the financial condition of aviation enterprises are determined. The directions for improvement of analytical activity on the basis of information systems and technologies for the aviation industry are justified. Value/originality. Results given in the article can be used for further research on the problem of diagnosing the crisis conditions of aviation enterprises.
Highlights
The crisis conditions and bankruptcy are integral elements of the development of any industry in the market
In the diagnostics of the crisis conditions of the aviation industry, management accounting and the use of appropriate management systems are of particular importance
One of the most important tasks of crisis management is to diagnose the state of the aircraft industry, the use of effective tools for diagnostic analysis, which will create a basis for assessing the performance of the enterprise and will be the basis for adequate decisions on further development
Summary
The crisis conditions and bankruptcy are integral elements of the development of any industry in the market. Year will not make a full recovery and the projected growth may be 55%, the performance of aviation companies will be 29% lower than in 2019. The Ukrainian aviation industry will need at least one and a half to two years to reach the pre-quarantine period. The problematic situation has developed with the aviation enterprises. The recent global financial crisis has affected all spheres of social production; the aviation industry and the service sector (air transportation) are no exception. The reasons for these problems to occur were mainly objective in nature. At present, the formation of diagnostic systems for the aviation enterprises, which will promote their crisis management, makes special sense. The tasks of management accounting in the creation of such diagnostic systems should be to form an information base on controlled indicators and provide them to stakeholders for analysis and further management decision-making
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