Платоспроможність підприємства та формування системи її забезпечення

Abstract

У статті розглянуто сутність платоспроможності та її роль в забезпеченні стабільного функціонування підприємства. Зазначено характерні причини її втрати суб’єктами господарювання. Охарактеризовано основні ознаки, які притаманні платоспроможному підприємству. Здійснено розрахунок показників поточної та перспективної платоспроможності досліджуваного підприємства. Виділено шляхи вирішення наявних проблем і відновлення втраченої платоспроможності. Запропонована універсальна система забезпечення платоспроможності підприємства. Ключові слова: платоспроможність, поточна платоспроможність, перспективна платоспро-можність, система забезпечення платоспроможності підприємства.

The article deals with the existing approaches regarding the interpretation of the essence of solvency. The role of high level solvency of a company in providing the stable functioning and the development of a company has been defined. Typical causes of solvency loss by business entities have been indicated. For example, typical causes of solvency loss include the following elements: the errors in the calculation of the planned volumes of production, sales, and its cost, non-fulfillment of orders; uncontrolled growth of production costs; loss of sales channels and regular customers; insolvency of buyers and customers; lack of proper sources of financing; inflation; significant diversion of funds to accounts receivable in excess inventories; poor quality of financial planning at the enterprise; low turnover of working capital; high tax burden; growing dependence on creditors and falling into the trap; unnecessary, high-risk management decisions that lead to the onset of crisis in the company. Basic features that are unique to a solvent company have been characterized. They include solvent sufficient funds in the current account of the company and the absence of overdue debt. The calculations of current and prospective solvency of the investigated company have been done. Certain solutions to existing problems and restoring the lost solvency have been highlighted. For example, the article suggests the solutions such as a change of managers and management style; inventory of assets; optimizing receivables, reduction of enterprise costs; sale under construction; substantiation of required number of personnel; sale of excess equipment, materials and residual products; restructuring debt conversion of short-term debt into long-term loan or mortgage; the introduction of advanced technology, mechanization and automation of production; improving work organization; overhaul and modernization of fixed assets, replacement of obsolete equipment. The universal system of providing the solvency of a company has been offered. This system provides search and processing of information on the state of solvency, the choice of method and further characterization of solvency and results evaluation, the selection of measures to improve the level of solvency and the gradual recovery of the lost solvency completed subsequent monitoring of solvency. Keywords: solvency, current solvency, prospective solvency, provision system of company’s solvency.