Особливості фінансового аналізу найбільш важливих груп активів в системі управління діяльністю підприємства
For agro-industrial complex enterprises, it is important to have sufficient sources of funding for themain operating activities and the formation of current assets in the activity management system. Without a sufficient amount of such important elements of asset groups - parts of current assets, suc...
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| Date: | 2022 |
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| Main Authors: | , , |
| Format: | Article |
| Language: | Ukrainian |
| Published: |
Odesa National University of Technology
2022
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| Online Access: | //journals.ontu.edu.ua/index.php/fie/article/view/2325 |
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| Journal Title: | Food Industry Economics |
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Food Industry Economics| Summary: | For agro-industrial complex enterprises, it is important to have sufficient sources of funding for themain operating activities and the formation of current assets in the activity management system. Without a sufficient amount of such important elements of asset groups - parts of current assets, such as stocks, receivables and cash, the main operational activity of the enterprise is not possible. Each of these elementsrequires constant monitoring and analysis and must have a sufficiently high turnover rate and an objectivevalue that contributes to the effective activity, management system and functioning of the enterprise.The article conducts a study of the theoretical and practical aspects of the formation of the stages offinancial analysis of current assets and their important elements, taking into account the systematicity andcomplexity of the approach to its implementation in order to ensure the effectiveness of the functioning andmanagement of the activities of the agricultural industry enterprise in modern conditions. An analysis of current assets and important groups of their elements was carried out on the example of data from the financialstatements of an agro-industrial complex enterprise. It has been proven that the important stages of theanalysis of current assets are not only the analysis of the composition, dynamics, structure, efficiency of theuse of current assets, but also the analysis of the structure and dynamics of such important elements of cu rrent assets as stocks, receivables, cash, and the analysis of relative indicators financial stability and liquidityof the company's balance sheet, which is of particular importance for the effective functioning and formationof the management system of the agribusiness enterprise. The stages of conducting a financial analysis ofcurrent assets and important groups of its elements for an agribusiness enterprise in modern conditions of itsoperation based on a comprehensive approach have been formed.The proposed comprehensive approach to conducting a financial analysis of the current assets ofthe enterprise with the removal of individual stages of its implementation, aimed at constant monitoring ofchanges in absolute and relative indicators characterizing the state and use of elements of current assets inthe enterprise management system to ensure its effective functioning, development of activities, increase ininvestment attractiveness and financial stability and competitiveness and requires the application of management accounting at the enterprise and allows not only to develop an effective management policy butalso to perform the above-mentioned activities. |
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