scholarly journals Integral Assessment of the Financial Security Level of Agrarian Corporations of Ukraine

2021 ◽  
Vol 39 (7) ◽  
Author(s):  
Nadiia Davydenko ◽  
Zoia Titenko ◽  
Nadiia Mrachkovska ◽  
Inna Horislavska

Issue of providing and assessing the financial security of Ukrainian agricultural corporations is becoming more relevant in the current economic environment. Improving the financial security of the country as a whole and its components is necessary. Improvement of the methodology for assessing the financial security of Ukrainian enterprises in the conditions of difficult economic situation in the country is also required.The development of methodological approaches to improving the assessment of financial security of Ukrainian agricultural corporations is the purpose of this article.In the process of research used scientific methods:modeling was used to determine the impact of economic and financial potential of agricultural enterprises on the level of their financial security; the economic and statistical method were used to evaluate the dynamics of financial security; analysis and synthesis were used to find out the reasons behind the change in the level of financial security; tabular and graphical methods were used to represent the results of the study; abstract-logical method was used in the implementation of theoretical and methodological generalizations.The results of the study are an analysis of the level of financial security of agricultural corporations of Ukraine using an integral indicator. It takes into account the impact of economic and financial factors. Proposals for the formation of the system of financial security of agricultural enterprises were formulated according to the results of the study.

Author(s):  
V.N. Zakharov ◽  
G.V. Kazakov ◽  
N.N. Kotyashev

Sensitivity plays an important role in the analysis and synthesis of technical systems no matter what complexity or purpose, that is in assessing their accuracy, determining and selecting tolerances for their parameters, or in any optimization process. One of the most important objectives of the information and ballistic launch support, along with the provision of launch data, is to increase the efficiency of aircraft in performing their missions. Therefore, it is of high relevance to assess the function of sensitivity and the function of influence of the information and ballistic launch support on the effectiveness of the functional performance of aircraft formations and ensure, at acceptable costs, the fullest use of their structural and ballistic capabilities. In this paper, we defined and evaluated functions of sensitivity and functions of influence of the main factors of information and ballistic launch support of aircraft launches on their functional performance as a formation. The degree of influence of information and ballistic support factors on the realizability of missions by aircraft formations is represented by numerical indicators. An integral indicator for assessing the impact of information and ballistic support factors on the performance indicators of aircraft formations has been formed as a weighted convolution of increments of partial indicators.


2021 ◽  
Vol 1 (516) ◽  
pp. 309-319
Author(s):  
O. V. Kharchyshyna ◽  
◽  
N. V. Trushkina ◽  

The successful development of organizational culture contributes to the improvement of the efficiency of financial and economic activities of enterprises in the sphere of hotel business, the level of competitiveness and investment attractiveness. Therefore, in the current conditions of enterprises operation, the problems of transformation of their organizational culture are becoming increasingly relevant. The article is aimed at empirical exploration of features of the organizational culture of hotel services enterprises. To achieve this aim, the following general scientific research methods were used: analysis and synthesis, expert survey, generalization, systematization, structural-logical method. The article presents the results of the carried out expert survey in order to identify modern problems, barriers, features, trends and ways of development of organizational culture of enterprises in the sphere of hotel services in Ukraine. An evaluation of the efficiency of development of organizational culture of enterprises was made. Calculations show that the surveyed hotel services enterprises have an average level of organizational culture development (0.664), since the integral indicator is in the range of 0.5–0.75. As result of the research, it is determined that the basis of the organizational culture of Ukrainian enterprises in the sphere of hotel business is formed by such key principles as leadership of managers, application of a client-oriented approach, involvement and concern of staff, introduction of digital technologies and information systems.


2019 ◽  
Vol 14 (1) ◽  
pp. 126-131
Author(s):  
Гузалия Клычова ◽  
Guzaliya Klychova ◽  
Алсу Закирова ◽  
Alsu Zakirova ◽  
Зульфат Хамидуллин ◽  
...  

In modern conditions, an objective need arises in controlling education and the state of accounts receivable, determining credit policy, analyzing and ranking clients, forecasting cash receipts from debtors, and reducing bad debts. Using the methods of theoretical and empirical research, such as analysis and synthesis, classification, proof, systems approach, logical method, the significance of the credit policy is revealed, its elements are considered in detail, the main problems of the credit policy organization are highlighted. On the basis of the materials presented by practitioners in this field, a critical analysis was conducted of the method for calculating the rating assessment of debtors, the calculation of limits for the provision of installments, and the assessment of the client’s solvency. According to the results of the study, methodological approaches were identified that allow creating an effective credit policy in order to control receivables and reduce the risk of uncollectible receivables and doubtful debts. To calculate the credit limit, you should create a system to evaluate the creditworthiness of their counterparties. To this end, it is necessary to assess the reliability of customers, applying one of the techniques discussed in the article. When calculating the limit of a specific counterparty, a number of techniques can be applied. One of them is to implement a series of successive procedures for assessing a credit rating, forecasting the distributor’s need for financing and determining the credit limit. Alternatively, you can apply the formula for calculating the limit on the basis of turnover and the planned volume of sales for the period. The article examined ways to increase cash turnover, allowing to attract customers and improve the efficiency of return of receivables. These methods include the provision of discounts to the buyer, obtaining a short-term loan or factoring.


2017 ◽  
pp. 152-160
Author(s):  
Oleksandra Vasylchyshyn

Introduction. The article deals with the peculiarities of the development of the market of cryptocurrency. The main directions of the negative influence of the growth of the capitalization of cryptocurrency market on the monetary policy of the central banks and the financial security of the banking systems are outlined. Possible variants of creation of national cryptocurrencies are investigated. The necessity of introduction of the blockchain system into the practice of organizing of currency turnover and functioning of banking systems is substantiated. Purpose. The article aims to study the impact of the expansion of cryptocurrency on the monetary policy of central banks and the financial security of banking systems. It also aims to work out the recommendations for the implementation of perspective, in our opinion, cryptocurrencies into the national banking system. Methods. In this research we have used the general scientific methods of analysis and synthesis (to understand the functional purpose of cryptocurrencies and to determine the directions of their influence on the monetary policy of central banks and financial security of banking systems); economic and statistical methods (to analyse the dynamics of capitalization of cryptocurrencies, to compare the share of cryptocurrency in the money supply of countries the world); systematic approach (to justify the prospects for the creation of national cryptocurrencies and the introduction of blockchain into the practice of the organization of fiat money circulation and the functioning of banking systems). Results. The main directions and consequences of the influence of cryptocurrencies on monetary policy and financial security of banking systems have been determined. The prospects of the introduction of blockchain into the practice of organization of the circulation of fiat money and the functioning of banking systems, as well as the positive aspects of the creation of national cryptocurrencies have been grounded.


2021 ◽  
Vol 5 (41) ◽  
pp. 110
Author(s):  
V. Kalenska

The study has revealed the importance and the significant potential of Ukrainian agriculture development including that located in radioactively contaminated areas (RCA). The research has proved the necessity to increase the effectiveness of investment support of agricultural producers in RCA. Besides, it has determined the aim to identify modern trends of investment activity of agricultural enterprises in radioactively contaminated areas. Based on the implementation of economic and statistical methods, analysis and synthesis, as well as systemic functional, and historically methodological approaches, main modern trends in investment activity of agricultural producers located in the Zhytomyr region and fulfilling their own operative activities in RCA, have been outlined. The study has emphasized the existence of mostly negative trends in investment support of agricultural enterprises in radioactively contaminated areas and the necessity to activate the role of the state and local authorities in solving problems. Key words: investments, investment activity, radioactively contaminated areas, agriculture, agricultural enterprises from radiation-contaminated areas.


2020 ◽  
Vol 7 (2) ◽  
pp. 40-47
Author(s):  
I. D. Anikina ◽  
E. P. Kucherovа ◽  
E. S. Karevа

The paper is devoted to the study of approaches to assessing the financial security level of agricultural companies and their improvement. The methodological base of the research is a modern concept of financial security and enterprise sustainability. The methods review for assessing financial security is carried out, also industry characteristics of enterprises are studied. The result of the work is the development of a methodology for assessing the financial security level of organizations. Such methodology’s topicality is represented in the additive model, which includes four integral indicators: profitability, financial sustainability, solvency and business activity. The total of all integral indicators, taking into account the coefficients, is the final rate of an organization’s financial security. The authors distinguish three financial security levels, which are: critical, medium and high. The minimal coefficients, suggested by the legislation and minimal indicators adjusted according to the agricultural enterprises’ specificity have been given to calculate the critical level. The medium level is determined by the calculation of the agricultural producers’ financial security industry average over the last 5 years. The high financial security group includes the enterprises with the indicators exceeding the medium indicators. The theoretical and practical significance of the study lies in the fact that the proposed methodology makes it possible to assess the level of financial security of agricultural enterprises taking into account the industry specifics of their activities, including for further competitive analysis.


2020 ◽  
Vol 26 (11) ◽  
pp. 2472-2500
Author(s):  
L.M. Borshch ◽  
M.A.K. Dzhalal ◽  
A.R. Zharova

Subject. This article discusses the theoretical and methodological approaches to the formation of indicators affecting the diminution of financial security. Objectives. The article aims to develop comprehensive methodological approaches of integrated graphic and point rating methods, using indicators to form a functional adaptive system to reduce risks and improve financial security stability. Methods. For the study, we used comparative, economics and statistics analyses, abstraction, and an integrated approach. Results. The article proposes an original method of constructing consolidated integrated accounts that characterize the financial system's security level. Conclusions and Relevance. To ensure sustainable social and economic development of the State, it is necessary to use effective sensitive indicators, the application of which will help improve the validity of decisions made regarding the financial system. The results of the study can be used by government authorities at the State, regional, municipal, and economic sector levels.


Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 101-112
Author(s):  
Iryna Tomashuk

The purpose of the article is to study and comprehend the essence of credit as a basic economic category and identify the features of bank lending in the agricultural sector of the economy. Research methods. In the process of research a number of methods were used: abstract-logical - for structuring and theoretical substantiation of the essence of the categorical apparatus of credit and credit relations; methods of comparative analysis and synthesis - to study the evolutionary aspects of credit development and credit relations in society; monographic - in identifying and systematizing the characteristics of credit relations in the agricultural sector of the economy; structural and functional approach for the formation of a conceptual vision of credit as an economic category and providing the specifics of the system of bank lending to agricultural enterprises; graphic - to illustrate and systematize the results of the study. Research results. The ambiguity of the interpretation of the credit category in the modern economic literature is revealed. It is proposed to consider the loan as a system of organizational and economic relations between the lender and the borrower, legally enshrined in the loan agreement, on the provision of funds for temporary use on terms of payment, maturity, intended use, security and return. The dualistic nature of credit efficiency is identified and analyzed. The fundamental nature of the impact of the specifics of agriculture on credit relations in the agricultural sector of the economy is assessed. The legitimacy of the existence of a separate mechanism of credit relations in the agar sector of economies is proved. The essential characteristics and features of agricultural credit are systematized and the priority features of objects of crediting in agriculture are covered. Scientific novelty. Theoretical aspects of structuring the interpretation of the essence of credit and credit relations have been further developed. Substantiation of structural components and features of bank lending of the agar sector of the economy. Practical significance. The results of the study can be used by public and sectoral authorities, as well as banking institutions in developing measures to enhance lending to the agricultural sector of the economy. Tabl.: 1. Figs.: 3. Refs.: 31.


2020 ◽  
Vol 174 ◽  
pp. 04055
Author(s):  
Valeri Kopein ◽  
Andrey Kopein ◽  
Tatjana Kostina ◽  
Elena Filimonova

The article examines the peculiarities of the relationship between energy security and innovation processes in the industrial region. Systemized approaches to the methodology for calculating the level of financial security have been consolidated. It is concluded that it is appropriate to use an indicative method of energy security analysis as a classic epistemological variant of the study of the energy security phenomenon. As a result of the assessment of the energy security level of the Kemerovo (Kuzbass) region it is concluded that all indicators of energy security except a certain degree of depreciation of the fixed assets of the fuel and energy complex enterprises have acceptable pre-crisis values. According to the share of own sources in the balance of electricity, the disposable capacity of power plants and the capacity of the largest power plant in Kuzbass region is in the pre-crisis zone, which determines its energy independence. It is noted that the share of coal as the dominant fuel resource in the structure of fuel consumption is at the pre-crisis level. The energy supply is emphasized to cover not only the issues of production, supply of energy resources and availability of energy sources, but also the aspects of the ecology and energy resources accounting. This determines the necessity to adjust the methodology for determining the energy security. It is proposed to supplement the methodology of assessing the level of energy security with indicators that take into account the diversification of sources of electricity generation both as a main resource and the possibility of commercial accounting of electricity consumption. The statement about the impact of the innovation level of energy on the level of region energy security and the pace of innovation process is justified.


2019 ◽  
Vol 2 (42) ◽  
pp. 7-18
Author(s):  
Olexandr Yatsenko ◽  
Volodymyr Yatsenko ◽  
Iryna Andryushchenko

The goal of the article is the development of theoretical principles and practical recommendations concerning the improvement of bank crediting of agro-industrial complex (AIC) enterprises based on the use of Agricultural Guarantee Fund opportunities. The object of the research is a combination of theoretical, methodological and applied principles of forming and functioning of Agricultural Guarantee Fund in the process of bank crediting of AIC enterprises. The methodological basis of the study is based on the systematic approach to improving bank crediting of AIC enterprises and searching the ways of the guaranteed risk insurance in credit relations. In the research process, general scientific and special methods were used, namely: bibliographic method (the study of scientific works concerning risk insurance in bank crediting of agricultural enterprises); abstract-logical method; the methods of system generalization, analysis and synthesis. The article focuses on the risk insurance problems of bank crediting of AIC enterprises by creating Agricultural Guarantee Fund (AGF). The dynamics of insuring credit risks in Ukraine in recent years has been studied. The experience of EU countries as to creating and functioning AGF has been generalized; the main purpose of AGF is to reduce and allocate bank risk using the insurance technologies. The advantages of the fund have been substantiated; they will allow saving money due to the “leverage effect” with guarantee to get credit in sizes being significantly higher than the fund resources.


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