The unpredictability of the development of the Ukrainian economy in the world economic space requires continuous improvement of the financial security management policy of business entities. The use of controlling mechanisms to ensure the necessary level of financial security enables the stable development and competitiveness of enterprises. The article highlights the conceptual aspects of ensuring the enterprise’s financial security using controlling mechanisms. The concept of control¬ling within the enterprise’s financial security is considered. An assessment of the enterprise’s financial security in the instrument-making industry of the engineering complex of Ukraine was made using an integrated safety indicator using taxonomic analysis techniques. It is noted that to ensure stable functioning and development of the enterprise, it is necessary to identify factors (threats) that lead to the loss of the proper level of enterprise’s financial security. To assess the impact of financial condi¬tion indicators on the level of effectiveness of financial safety management in engineering enterprises, a multivariate statistical analysis of correlation relationships was carried out and factor loads were calculated. It is proposed to organize the formation of a controlling system with an emphasis on ensuring an adequate level of enterprise’s financial security. The use of the proposed developments in the activities of the enterprises of the instrument-making industry allows increasing the efficiency of their functioning and to put the existing system of ensuring financial security to a new level.

The development of market transformations in Ukraine has led to the noticeable changes in the sphere of formation and using enterprise capital. Formation of the optimal capital structure, which allows to combine an increase in financial results with the existing risk level, is the main factor of maintaining effective functioning. In this connection, processes of financial activity administration require rethinking and improving the approaches to diagnosis of financing sources both in the theoretical and practical aspects. The aim of the study is to improve the methodological approaches to the diagnosis of enterprise capital structure as an instrument of justifying and making managerial decisions in financial management system on the basis of theoretical approaches and specifying the definition of the term “enterprise financial activity administration”. Methods of scientific cognition were used in the work, in particular: of system approach, analysis, synthesis, scientific abstraction, generalizing. Methods of financial coefficient analysis and Shuhart’s control charts creation were used to carry out capital structure diagnosis on the example of JSC “Zhytlobud-1” (Kharkiv). The author’s vision of the essence of enterprise financial activity administration as a process of developing and implementing managerial decisions was formed, including formation and use of its capital with the aim of financial strength, profitability and creating conditions for fulfillment of obligations, based on information, diagnostic and analytical support for the realization of managerial procedures. It was concluded that diagnosis of capital structure served as the key element in the system of instruments for the administration of enterprise financial activity. The use of Shuhart‘s control charts for diagnosing the capital structure was proposed, and relevant calculations were carried out on the example of JSC “Zhytlobud-1”, the level of manageability of its capital components was assessed, and key management objects in the structure of the company’s financing sources were identified. The results of the research can be useful for scientists, students of economic specialties of higher educational establishments, managers and employees of financial divisions of enterprises and financial institutions

The article provides an analytical assessment of the crisis condition of engineering industry business entities. As the assessment methods were used statistical method, establish causation, integral indicator for the models of bankruptcy probability, integrated indicator of crisis, cluster analysis by the level of adaptive capacity and discriminant analysis. As a result of the application of these methods the analytical conclusions were done. Established that the engineering industry is indeed in crisis due to a number of problems solution of which must occur at the national level. However, given the uncertainty about the length of the implementation and the effectiveness of government measures to overcome the industry crisis, business entities are offered to develop measures to adapt to the crisis conditions of operation.