Економічний аналіз у системі управління фінансовою безпекою підприємств

Норд, Ганна Леонідівна; Nord, G.L.

Економічний аналіз у системі управління фінансовою безпекою підприємств

Норд, Ганна Леонідівна; Nord, G.L.

URI: http://eztuir.ztu.edu.ua/123456789/7601

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Державний університет «Житомирська політехніка» Міністерства освіти і науки України, Житомир, 2019. Робота розкриває напрями вирішення наукової проблеми розвитку економічного аналізу як складової формування інформаційного забезпечення управління фінансовою безпекою промислових підприємств. За результатами дослідження встановлено особливості формування та розвитку національної школи економічного аналізу. Розкрито теоретичні положення економічного аналізу в системі управління фінансовою безпекою та ідентифіковано пріоритетні об’єкти управління. Здійснено оцінку сучасного стану фінансової безпеки промислових підприємств в частині фінансової стійкості, ділової активності, ліквідності та рентабельності. Обґрунтовано теоретико-методологічні положення економічного аналізу фінансових результатів як пріоритетного об’єкту управління фінансовою безпекою, визначено їх вплив на рівень фінансової безпеки через економічний потенціал промислового підприємства. Запропоновано інноваційні організаційно-методологічні положення аналітичного забезпечення валютними ризиками.

Abstract (eng):

Thesis for obtaining the scientific degree of Doctor of Economic Sciences, speciality 08.00.09 – Accounting, Analysis and Auditing (by types of economic activity). – Zhytomyr Polytechnic State University, Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The purpose and object of the thesis. The purpose of the thesis is to develop theoretical approaches, organizational and methodological provisions of economic analysis in the financial security management system of industrial enterprises. The object of the thesis is the system of economic analysis as a component of financial security management of industrial enterprises. The subject of the research is theoretical and methodological provisions of economic analysis development in the financial security management system of industrial enterprises. The model of modification of economic analysis in the system of financial security management of industrial enterprises is developed, which provides substantiation of the initial provisions of economic analysis (purpose, object and subject),identification of directions of elements transformation of the analytical support system for management decision-making; determination of priority objects of management and justification of directions of methodological tools transformation. Theoretical provisions of economic analysis in the financial security management system of an industrial enterprise are developed in part of the identified prerequisites for the development of its organization and methodology, which include a set of factors affecting financial security and the developed classification of financial security; The conceptual framework of the analysis of the financial security of the enterprises is offered through the sequential elaboration of its substantive content and the composition of aspect determinants and factors, which, taking into account the systemic and procedural and business approaches, made it possible to substantiate and propose such a complex definition of the term financial system of the enterprise which enables continuous development of its effective activity of the enterprise and which is reached by a set of measures of a technological nature during the relevant activities to ensure financial stability and protect the financial interests of the enterprise through: the study of external and internal factors influencing the system in order to minimize threats and synergization of favorable events; identifying and anticipating risks in time and space; optimization of the composition and structure of internal determinant-objects of economic activity of enterprises. This will allow the emphasis in the process of analysis on the cause-effect and elementary-structural components, contributing to the improvement of the efficiency and effectiveness of information and analytical support of the system of financial management of enterprises. An assessment of the current state of economic analysis as a functional economic science in terms of identification of features is made and properties of the formation and development of the national school of economic analysis. The directions of extension of scientific knowledge in the works of analysts in the field of theory, methodology and methods, organization and professional activity are identified. This made it possible to form a comprehensive understanding of the state of the economic analysis system and directions of its adaptation to the management of financial security and industrial enterprises. The necessity and importance of analytical work on estimation of results of activity of enterprises in the context of financial security management of industrial enterprises through identification of economic goals of users of financial information and their needs in the results of analysis of activity of the enterprise are substantiated, which allowed to establish ambiguity of the revealed approaches in determining the directions, stages and main indicators of economic analysis of financial results and determine the directions of organizational-method formation logical provisions of economic analysis of financial results as a component of the economic potential of an industrial enterprise and the field of financial security management. Methodological provisions of economic analysis of economic potential as a sphere of financial security management of an industrial enterprise are improved through the development of an integrated indicator that provides for the assessment of financial, production, personnel and marketing potential. This allows us to evaluate the effectiveness of the activity and identify possible reserves for improving the financial security of an industrial enterprise. The organizational and methodological provisions of economic analysis of financial results as a priority object of financial security management of industrial enterprises in terms of assessment of development and profitability of the enterprise are proposed, which provides a set of analytical procedures for the study of cash flow and profitability in terms of income, cost and resource indicators. The procedure of applying factor analysis to assessing the impact of financial results on the economic potential of an industrial enterprise is proposed. The developed factor model allows to reveal the impact of financial results on different types of economic potential and to form an idea about the level of financial security of the enterprise by users of the results of economic analysis. Documentary support and procedures for forming information support for analytical study of financial results are substantiated from the standpoint of economic potential formation as a sphere of financial security management of an industrial enterprise. In the part of documentary support the set of working documents of the analyst is developed, and in the part of information support the directions of formation of internal and transformation of financial statements are substantiated. Organizational and methodological provisions of economic analysis of currency efficiency as a component of financial security of an industrial enterprise are improved through: development of a procedure for determining the currency efficiency of export-import operations; forming a methodological toolkit for evaluating the effectiveness of the use of foreign exchange reservations; substantiation of the modification of the method of calculation of hedge efficiency (dollar compensation method); developing a methodology for analyzing the effectiveness of the use of external risk management methods. This allows not only to determine the currency terms of transactions, but also to establish the need to change foreign currency or refuse to carry out specific transactions that will not bring the planned benefit. Theoretical provisions of analytical support of currency risk management of industrial enterprise are developed through object properties and development of: 1) information channels of communication interaction of monetary policy with commodity and financial policies; 2) the mechanism of formation of the monetary policy of the enterprise; 3) methods of currency risk management, depending on the stage of foreign trade operations; 4) the criteria for selecting instruments for managing currency risks in the short term. This made it possible to identify the properties of currency risks and their management operations as an object of economic analysis that characterizes the level of financial security of the enterprise. Organizational aspects of the analysis of the process of identification of currency risks are improved in terms of delineation of the object, subject and tasks of analysis of currency risks, development of documentary support (conditions and maps of currency risks, calculation of the currency position of the enterprise, maps of currency risk measurement - calculation of the VAR) reliable, timely and prompt information for the effective management of the enterprise; Methodological support for currency risk analysis by identifying the stages of application of methods of analysis (correlation-regression analysis, currency efficiency of export and import operations, efficiency of currency risk management methods) are improved, which ensures the receipt of planned income and expenses for foreign economic operations; There was a further development of theoretical substantiation of the economic analysis of currency risks in the process of implementation of currency risk management methods, which are instruments of the foreign exchange policy of the enterprise, that provides for further development of organization and planning of income and expenses from foreign economic operations.

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