Діагностика фінансово-економічного стану як гаранта стабільного функціонування підприємства

Abstract

У статті розглянуто сутність фінансово-економічного стану та визначено його роль як гаранта стабільного функціонування підприємства. Проаналізовано причини і наслідки погіршення фінансово-економічного стану. Здійснено розрахунок показників ліквідності, фінансової стійкості, платоспроможності, ділової активності досліджуваного підприємства. Проведено аналіз ймовірності банкрутства ТОВ «Перечинська швейна фабрика» та запропоновано шляхи покращення показників фінансово-економічного стану.

Diagnosis of financial and economic condition is an integral part of the functioning of the enterprise. It is considered a complex and multifactorial indicator that covers all the necessary indicators for financial decision-making. The purpose is to consider the theoretical aspects of diagnostics of the financial and economic condition; analysis of the role of diagnostics in the stable functioning of the enterprise; the study of practical aspects through the analysis of LLC «Perechynska Sewing Factory »; search for ways to improve the financial and economic condition of the enterprise. Methods. The article deals with the interpretation of the nature of the diagnosis of financial and economic conditions. The methodology of diagnosis and its ambiguity has been noted. The factors that affect its reduction are investigated and are difficult to see in the financial statements. In addition, the consequences of the fall in financial status, and their relationship with the further functioning of the company. Four main components of financial stability are analyzed and supplemented with their comments. A comprehensive study of the financial and economic condition of LLC «Perechyn Sewing Factory» through liquidity ratios, solvency, business activity, and financial stability was carried out. The diagnosis of the probability of bankruptcy of the enterprise by multifactorial models of foreign (Taffler) and Ukrainian models (Smetanyuk) was supplemented. According to the results of the research, conclusions about the financial condition of the firm are formed, as well as supplemented by the proposed areas of improvement of these indicators, based on the peculiarities of the company. Results. In the course of our research, we concluded that the solution to any problem begins with the determination of the cause of its occurrence, for this we cited the factors of influence on the financial and economic condition and determined the consequences of its deterioration. The analysis of modern methods of diagnosing the financial state of enterprises indicates the absence of a generally recognized methodology for solving the problem of measuring the qualitative level of financial development of enterprises, which requires research and further improvement of methodological support for diagnosing the financial and economic state of enterprises. Conclusion. We note that the shortcomings of domestic and foreign methods are the ignoring of the industry specifics of the enterprises under study, the subjectivity of forming a sample of indicators included in the model, failure to take into account the multicollinearity criterion, an insufficient amount of information for calculating the weighting factor, insufficient critical points of individual financial indicators (or the interval of the theoretical and empirical confirmation, leading to the fixed inaccuracy of normative values of financial indicators, problems of reliability of information and problems related to obtaining information. In general, regarding the enterprise under study, the activity of LLC “Perechyn Sewing Factory” is relatively stable. Notable problems are the increase in the cost of production and energy consumption, therefore, to increase profits, it is necessary to introduce operational cost accounting and improve the technical level of tailoring. In addition, we indicated recommendations for improving the financial condition, taking into account the specifics of the company’s activities.