THEORY AND PRACTICE OF ASSESSMENT OF THE FINANCIAL SECURITY LEVEL OF BUSINESS STRUCTURES
Анотація
Introduction. One of the important tasks in the conditions of a full-scale war of the Russian Federation against Ukraine is to ensure the financial security of business entities, which is a component of the financial security of the state and to a large extent affects its condition and ensuring the functioning of the national economy in the circumstances of martial law. In the post-war recovery of the economy of Ukraine, the issue of working out practical tasks related to the study of the level of financial security of enterprises will become urgent, since the stability of their financial activity is the basis of the sufficiency of all macroeconomic indicators of the development of any country. The paper analyzes the theoretical principles of determining the level of financial security of business entities, selects a group of indicators for assessing financial security, which includes budgetary, credit, fund, banking, investment, monetary, financial-technological, and insurance blocks. It is proposed to add to the group of indicators a financial block, which is the basis for assessing the level of financial security of the enterprise, and defined components of the financial block.
The purpose of the article is to propose a methodology and toolkit for assessing the level of financial security of an enterprise and to develop a structural and logical scheme for determining the analysis of security indicators.
Results. A structural and logical scheme for assessing the level of financial security is proposed in the following order: analysis of the economic security component of the enterprise, monitoring of the current financial state of the enterprise, assessment of the level of financial security using integral indicators, the express analysis method. The indicators of the financial block for determining the level of financial security of the enterprise and the method of their calculation according to the financial statements of the enterprise have been systematized. The main integral indicators are highlighted and the method of their determination based on financial statements for assessing the level of financial security of the enterprise is proposed. Proposals were made to improve the scoring method when conducting express analysis.
Conclusions. The paper examines traditional and non-traditional methods of assessing the level of financial security of economic entities, the practice of using the method of express analysis of assessing the level of financial security of an enterprise using the method of points, the golden rule of financing, and the margin of financial security (stability) is given. Method of determining integral indicators is offered using financial reporting to assess the level of financial security of enterprises.
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DOI: https://doi.org/10.35774/sf2022.04.171
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West Ukrainian National University