METHODOLOGICAL APPROACHES TO ASSESSING FINANCIAL STABILITY OF AN ENTERPRISE

2018 ◽  
Author(s):  
O.A. Lisnichuk ◽  
T.A. Nesterchuk
Keyword(s):  
Financial Stability ◽  
Methodological Approaches

scholarly journals AN INTEGRATED APPROACH TO THE ANALYSIS OF RELIABILITY OF MACHINE-BUILDING ENTERPRISES IN THE INDUSTRY ENVIRONMENT

2019 ◽  
pp. 81-85
Author(s):  
N. Arsenieva ◽  
L. Putyatina ◽  
A. Zheltenkov
Keyword(s):  
Economic Growth ◽  
Financial Stability ◽  
Integrated Approach ◽  
Machine Building ◽  
Competitive Environment ◽  
Complex Concept ◽  
Industry Environment ◽  
The Status ◽  
Methodological Approaches ◽  
Sectoral Development

The purpose of the article is to describe methodological approaches to the complex concept of reliability of engineering enterprises in a competitive environment. The concept of enterprise reliability is proposed to include the following areas of analysis: sustainability of economic growth, financial stability, industrial mobility and market stability. Each of the areas under consideration has its own aspects of analysis and indicators. The definitions of the proposed directions have been given, the need for their joint use in determining the reliability of the enterprise has been substantiated. The main content of the study is to analyze each component of the reliability of the enterprise, the proposed system of indicators that determine them, as well as the most favorable trends in the last time to improve the status and reliability of the enterprise. According to the results of the conducted research, the conclusion about the necessity of development of methods of reliability evaluation of engineering enterprises through the levels to create the structure of sectoral development opportunities has been made.

STRUCTURAL DIFFERENCES IN THE EUROZONE: MEASURING FINANCIAL STABILITY BY FCI

2018 ◽  
Vol 24 (1) ◽  
pp. 69-92 ◽  
Author(s):  
Matteo Foglia ◽  
Alfredo Cartone ◽  
Cristiana Fiorelli
Keyword(s):  
Principal Component Analysis ◽  
Financial Stability ◽  
Principal Component ◽  
Component Analysis ◽  
European Monetary ◽  
Macroeconomic Variables ◽  
Financial Conditions ◽  
Weighted Principal Component ◽  
Structural Differences ◽  
Methodological Approaches

In this paper, we apply two novel methodological approaches, Tucker three-way principal component analysis and locally weighted principal component analysis, to construct financial conditions index for Eurozone countries. The aim is to point out how real and financial macroeconomic variables affect the credit channel and which variables are more relevant in each occasion, highlighting structural differences within the Eurozone. The results suggest that the Eurozone is involved into a low easing pattern, which is difficult to reverse and affects considerably the financial conditions, surrounding the hypothesis that this pattern has been worsened by structural differences between the European Monetary Union (EMU) countries. Empirical evidence shows that European Central Bank (ECB) policy has managed to cool financial tensions and has made financial conditions homogeneous, but it has not been able to restore them at a precrisis level.

ACCOUNTING AND ANALYTICAL INSTRUMENTS OF DEBT SETTLEMENT MANAGEMENT

2018 ◽  
Author(s):  
Oleksandr Kostenko ◽  
◽  
Alla Savchenko ◽  
Maryna Skoryk ◽  
◽  
...  
Keyword(s):  
Economic Activity ◽  
Financial Stability ◽  
Tax Base ◽  
Analytical Instruments ◽  
Accounts Payable ◽  
Strategic Goals ◽  
Methodological Approaches ◽  
Business Entities ◽  
Analytical Tools ◽  
Normal Feature

The article states that the economic activity of any enterprise is almost impossible without the occurrence of receivables, because between business entities there are constantly different conditions for buying or selling products, goods, works and services. Scientific and methodological approaches to the management of receivables and payables are studied. Accounting and analytical tools to increase its efficiency are substantiated. It is proved that the occurrence of receivables and payables is a normal feature of the economic activity of the enterprise, and every business entity is interested in optimizing its volume. Settlements with debtors and creditors are related to inflows and outflows. The organization of accounting, analysis and effective management of settlements with debtors and creditors is of strategic importance to businesses and the results of this process affect the financial stability, tax base of the enterprise, the formation of income and expenses and, consequently, to achieve strategic goals its development in market conditions and ensuring competitiveness, profitability of economic activity. Attention is focused on the fact that the excess of accounts payable poses a threat of large debts of the enterprise and, as a result, loss of solvency. At the same time, timely identify inadmissible types of receivables and payables, which, first of all, include overdue debts to suppliers, overdue debts to customers for more than three months, overdue debts on wages and payments to the budget, extrabudgetary funds. A critical analysis of the views of individual scholars was conducted and it was noted that the existing classifications of debt are incomplete and cover only one feature.

scholarly journals Theoretical and practical approaches to the formation of equity for the development of entrepreneurial activity

2019 ◽  
Vol 80 (4) ◽  
pp. 441-451
Author(s):  
L. Ya. Avrashkov ◽  
G. F. Grafova ◽  
A. V. Gtafov ◽  
S. A. Shakhvatova
Keyword(s):  
Financial Stability ◽  
Equity Capital ◽  
Entrepreneurial Activity ◽  
Economic Activities ◽  
Financial Condition ◽  
Total Capital ◽  
Initial Stage ◽  
Operational Management ◽  
Methodological Approaches ◽  
Financial Aspect

The article is devoted to the methodology of formation and optimization of the company's equity. In a market economy, the financial stability of the firm, depending on the financial condition, is one of the most important factors in the life of the firm and the development of entrepreneurial activity. A positive financial condition determines the competitiveness of the company in the market. It also helps in cooperation with creditors in the financial aspect. The financial condition demonstrates the ability of the organization to Finance activities with its own funds, as well as to manage them rationally in relations with other persons. Therefore, the goal of any company – to maintain a stable, stable financial condition and profit. The most important for the development of the company is the formation and increase of equity capital. The article deals with various methodological approaches to the formation of the company's equity. The traditional position of equity formation and its optimization is found in accounting, as well as in the special economic literature. However, in the study of different approaches to determining the final result of financial and economic activities of the company, such interpretation raises serious objections. The initial stage of capital formation management of the company is to determine the need for the required amount. Optimization of the total capital requirement of the company is achieved by various methods, which eventually allow to achieve a positive result of the company. The article focuses on the areas in the field of ensuring the adoption of operational management decisions on the choice of sources of financing of economic activities of firms from the position of ensuring a sufficient level of solvency and improving the efficiency of capital use. The main stages of the optimization process of the capital of the company)

METHODOLOGY FOR RATING THE INVESTMENT ATTRACTIVENESS OF A COMMERCIAL ORGANIZATION

2021 ◽  
Vol 3 (11) ◽  
pp. 13-17
Author(s):  
Natalia S. Plaskova ◽  
◽  
Elena V. Prokofieva ◽  
Keyword(s):  
Financial Stability ◽  
Financial Statements ◽  
Methodological Approaches ◽  
Commercial Organization ◽  
A Company

The article presents methodological approaches to the formation of a rating to assess the investment attractiveness of a company. A methodology for ranking enterprises using a system of analytical indicators for evaluating performance, financial stability and solvency according to financial statements is proposed.

scholarly journals INCOME AND FINANCIAL STABILITY OF UNIVERSITY: SECTORAL APROACH

2021 ◽  
Vol 5 (40) ◽  
pp. 204-215
Author(s):  
O. Laktionova ◽  
L. Yurchyshena ◽  
V. Matviychuk
Keyword(s):  
Financial Stability ◽  
Public Funding ◽  
Integrated Approach ◽  
Jel Classification ◽  
Financial Decisions ◽  
Sectoral Approach ◽  
Methodological Approaches ◽  
The Government ◽  
The University ◽  
Positive Effect

Abstract. The article synthesizes methodological approaches to assessing the financial stability of universities, identifies ambiguity in the choice of evaluation indicators. Approaches to understanding and assessing financial stability are identified: strategic, according to which financial stability is achieved through the ability of universities to diversify revenues, expand their own sources of funding, optimize costs, reduce dependence on public funding by making flexible financial decisions; current, which characterizes the ability of universities to balance revenues and expenditures, maintain a sufficient level of solvency and create a positive current financial space. Conceptual tools of financial stability of universities based on an integrated approach are formulated. The peculiarities of the influence of the sectoral aspect of the university activity and the corresponding potential of income formation on its financial stability are investigated. The results of the study are based on a sectoral approach to the distribution of universities (classical, technical, and economic), due to the specifics of contingent formation in relevant specialties, public financing priorities, their competitiveness in the market of educational services, the ability of universities to diversify and expand their funding. The assessment of financial stability is carried out in terms of the income approach, the ability of universities to generate income, cover costs and create a positive financial space. Technical and classical universities have the highest share of public funding due to priority specialties according to the government policy. Today the tuition fee at Ukrainian universities is much lower compared to public funding, so the growing share of fee-paying students does not have a positive effect on the financial stability of universities. According to the results of the analysis, it was found that the net financial results of universities do not depend on the sectoral and regional affiliation, status, size of the university. However, the ability to make effective financial decisions within the autonomy of universities, balance income and expenditure, form a sound financial structure, find additional sources of income to meet current and strategic financial obligations of the university are the preconditions for financial stability of universities. Keywords: income, financial stability, university, high education institutions, financial results. JEL Classification I21, I22 Formulas: 0; fig.: 5; tabl.: 0; bibl.: 28.

scholarly journals METHODICAL APPROACHES FOR ASSESSING THE FINANCIAL STABILITY OF INSURANCE COMPANIES

2021 ◽  
Vol 3 (38) ◽  
pp. 144-153
Author(s):  
I. Abernikhina ◽  
O. Toporkova ◽  
I. Sokyrynska ◽  
L. Shylo
Keyword(s):  
Financial Stability ◽  
Jel Classification ◽  
Insurance Companies ◽  
Insurance Company ◽  
Scientific Publications ◽  
Scientific Discussion ◽  
Logical Sequence ◽  
Literary Sources ◽  
Methodological Approaches ◽  
Stable Development

Abstract. The article summarizes arguments and counterarguments within the framework of a scientific discussion concerning the methodological ensuring for assessing the financial stability of insurance companies. The main purpose of the conducted study is indexes arrangement by which it is possible to assess the financial stability of an insurance company in accordance with the criteria (factors, sources) of its ensuring. Systematization of literary sources and approaches for solving the problem in managing the financial stability of an insurance company to ensure its stable development has shown that this issue remains unresolved to the full extent and requires detailing and indexes arrangement that can be used to assess the financial stability and determine its level. Actuality in solution of this scientific problem lies in the fact that financial stability of insurance companies is an important precondition for their survival in modern conditions, a factor of providing the insurance protection and maintaining the achieved standard of living of the population, full and timely performance of insurance obligations, effective and competitive functioning of the insurer in the future. In the article studies on the management of the financial stability of an insurance company on the basis of indexes arrangement of its assessment are performed in the following logical sequence: characteristic of the main tendencies in the development of the insurance market of Ukraine in recent years is outlined; the necessity of management of the financial stability of insurance companies is grounded in order to ensure their sustainable economic development; approaches to the definition in the essence of the financial stability of an insurance company are considered and the definition by Ukrainian researcher N. V. Tkachenko is adopted as the basis. On the basis of the analysis of recent scientific publications, theoretical and methodological developments by modern researchers, the authors of the article selected six groups of criteria for ensuring the financial stability, according to which the ratios for assessing the financial stability of insurance companies of these participants in financial markets are systematized and methodologically substantiated. The results of the research can be useful for managers and staff of insurance organizations, government oversight of insurance activities, teachers of economic specialties. Keywords: financial stability, insurance company, methodological approaches, assessment of financial stability. JEL Classification C1, G22, O16 Formulas: 0; fig.: 0; tabl.: 5; bibl.: 20.

scholarly journals ORGANIZATION OF THE FINANCIAL MONITORING AT THE ENTERPRISES OF THE TRANSPORT COMPLEX

2019 ◽  
pp. 78-81
Author(s):  
M. Maltseva ◽  
V. Savchenko-Belskii
Keyword(s):  
Financial Stability ◽  
Financial Policy ◽  
Transport Organization ◽  
Methodological Approaches ◽  
Financial Monitoring ◽  
Transport Complex ◽  
Goals And Objectives ◽  
Financial Recovery

The indicators of financial stability of the transport company, the role of financial recovery in the system of crisis management of the organization have been considered. The essence, goals and objectives of financial recovery have been analyzed. Methodological approaches to assessing the solvency of transport enterprises as part of the analysis of their financial and production activities have been proposed. The features of the management of the transport organization in conditions of uncertainty and risk have been revealed. The main causes of insolvency of transport companies have been considered. The factors influencing the formation of the financial policy of the enterprises of the transport complex have been traced. The importance of assessing the long-term prospects for the development of the enterprise, analyzing its capabilities, and the influence of external factors has been emphasized. The stages of improving the system of financial monitoring by a transport organization have been highlighted.

scholarly journals Problems of assessing the financial stability and security of municipalities

2018 ◽  
Vol 170 ◽  
pp. 01073
Author(s):  
E Ushakova ◽  
H Pak ◽  
A Kuprin
Keyword(s):  
Financial Stability ◽  
Federal State ◽  
Leningrad Oblast ◽  
Municipal Management ◽  
Methodological Approaches

The article examines the financial stability of municipalities in conjunction with financial and budgetary security. The analytical base is provided by the information of the Federal State Statistics Service, the section Municipal Statistics, the database of the Leningrad Oblast. The article proposes methodological approaches to the assessment of financial stability and security of municipalities that can be used by authorities at all levels for monitoring studies of the sustainable and safe development of municipalities. The assessment of financial stability and financial and budgetary security will offer a more representative measure of the effectiveness of municipal management.

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