In the conditions of the transformational processes of the national economy, the problem of ensuring innovation activity is a special place in the issues of ensuring socioeconomic development of society. Financial and economic innovations are an effective tool for managing socioeconomic processes in the context of the crisis phenomena of economic systems. The article is devoted to the actual problem of finding ways to provide innovative activity in the formation of mechanisms of anticrisis financial management by subjects of economic activity. The purpose of the article is to improve the economic mechanism of crisis management, in particular, the diagnosis of insolvency of enterprises, which has a preventive nature, the implementation of which provides solvency of domestic business entities. In the article a retrospective analysis of insolvency manifestations of metallurgical enterprises was carried out on the basis of the analysis of theoretical and methodological approaches of foreign and domestic scientists to issues of innovative activity in the conditions of crisis phenomena of national economies and analysis of their influence on financial and economic indicators of activity of business entities. The possibility of introducing financial and economic innovations for improving the mechanism of crisis financial management at the enterprise through the use of the proposed methodical approach to the definition of the threshold values of structural indicators of the balance sheet and the report on financial results, compliance with which will ensure the solvency of metallurgical enterprises. Implementation of the developed methodological approach to the definition of threshold values of structural indicators of the balance sheet and the report on financial results of enterprises, which is an element of financial and economic innovations, can increase the efficiency of crisis management financial management. provide financial stability, liquidity, efficiency of business entities, and opportunities for their economic development. Prospects for further research in this area are improving crisis management financial management at enterprises based on the development of forecast scenarios for the development of industrial enterprises.
The author applies an informational approach to the de nition of forensic economic examination quality. He offers a number of quality criteria for the examination, reveals their content and highlights the quality assurance mechanism for the examination.
Classification plays an important role in scientific cognition. It is implemented both in the form of performed research, and in the directions of scientific research. The unclear and incomplete classification of forensic science sometimes leads to the practice of limiting the range of issues solved by forensic experts or their misinterpretation. The need for classification of forensic economic examination is conditioned by the fact that classification helps to determine the most important common for all quality examinations and contributes to their more profound cognition. The purpose of this article is to develop the theory and methodology of forensic science. Therefore, it is necessary to highlight main signs of forensic economic examination as much as possible. Certified expert methods usually contain an algorithm for solving a specific expert task. Consequently, the function of types of forensic examinations can be performed through certified forensic methods that will ensure continuous development and improvement of the proposed classification model. Classification system of examinations cannot be permanent. Its updating is conditioned, first of all, by the need to solve new tasks, regarding objects that had not previously been the subject of examination. Therefore, the principal scheme of economic examinations classification is proposed; it can be hereafter transformed taking into account new expert knowledge and tasks. Thus, in the classification of forensic examinations, priority should be given to criteria that characterize the research itself. In this case, the dominant role among the signs of the research should be given to such sign as the subject of research and conditional its tasks. Other signs of the research can play an additional role while developing the classification of forensic economic examinations.
The relevance of issues associated with spending budget funds in forensic expert practice has been substantiated. According to the authors, certain peculiarities of conducting researches on budget transactions lead de facto to the formation of a particular subtype of forensic economic analysis. It is mentioned that consideration of issues related to misuse of budget funds by forensic experts is only allowed in the presence of tax inspection report of the Units of Ukraine State Audit Service. It is proved that budget funds which their holder transfers to accounts of work executors, lose the status of budget. The emphasis is on the need to update the algorithm for conducting forensic economic analyses in the use of budget funds.
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