The article establishes to assess the effectiveness of financial security management is necessary to take into account the relationship between indicators of enterprise development and indicators of efficiency of financial security management in dynamics and adjust the assessment for positive or negative external influences. Insufficient research has focused on assessing the effectiveness of financial management of development, especially on the formation of an appropriate system that can guide practitioners. Therefore, the purpose of the article is to develop a multi-indicator system for assessing the effectiveness of management of financing the development of enterprises. To solve this problem, the study was aimed at forming comprehensive recommendations that provide appropriate steps and actions. The manual is developed using the conceptual research method, the method covers three phases: collection of steps and measures from existing recommendations on the evaluation system (1), classification of indicators and definition of system structure (2), definition of criteria for assessing financial compliance systems for evaluating the effectiveness of financial security management (3). The proposed recommendations allow to analyze the dynamics of both the global development of the enterprise and the management of financial security necessary for development, which allows to develop measures to improve the management of financial security of the enterprise. According to the results of the research, the developed multi-indicator system for assessing the effectiveness of management of financing the development of agricultural machinery of PJSC "Harvesters" was tested.
The aim of the article is to develop a forecast-planned system of financial support for enterprise development based on approaches to forecasting factors influencing the need for financial resources to ensure enterprise development and planning financial support for enterprise development. In order to ensure high-quality and accurate forecasting of external and internal environmental factors necessary for further planning and the possibility of sound planning, the system has formed forecasting and planning modules. Based on the structure of the forecasting module with the identification of key factors influencing the financial security of the enterprise and comparing the most effective forecasting methods, an approach to forecasting factors influencing the need for financial resources in ensuring the development of agricultural machinery. The forecasting module is built by combining quantitative forecasting methods based on the approximation of existing trends with quantitative and qualitative approaches based on expert assessments. Based on a combination of balance, calculation-analytical and program-target planning and formalization of the choice of the date of the beginning of measures to manage financial security depending on the importance of the event, an approach to planning financial support for enterprise development. In the planning module, the external element in relation to the financial management system is the goal-setting system of the enterprise, which determines the mission and its goals in the areas of development. Approbation of the forecast-planning system at PJSC "Harvesters" was carried out. The results would be useful for practitioners, for the effective implementation of sustainable planning and forecasting of enterprise resources in accordance with the objectives of its development.
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