Analytical Assessment of the Financial Security Level of Enterprises

Abstract

Introduction. Instability, dynamism of the external environment, crisis manifestations, pandemic threats, war increasingly draw the attention of scientists to the study and research of issues of security-oriented management. Since the financial component in the economic life of business entities is indisputable, the vector of research in the new management paradigm is aimed at research and analysis of the financial security of enterprises. This determines the importance and need for research, analysis and assessment of the level of financial security of economic entities in the conditions of transformational changes. The purpose of the article is to investigate the main approaches to the methodology of analysis and assessment of the level of financial security of enterprises. Results. It was found that financial security is a system of quantitative and qualitative parameters of the financial state of the enterprise, which comprehensively reflect the level of its financial security, covering various aspects of the activities of economic entities and having a direct or indirect influence on them. Quantitative assessment determines the level of financial security of the enterprise, is the basis of analytical calculations, economic and mathematical models. The use of a system of indicators for determining the financial condition of the enterprise, which are similar to calculating the level of financial security, is justified. The main indicators and methods of determining the level of financial stability of business entities are highlighted. Further scientific research should be directed to a more detailed study of factors influencing the level of financial security of enterprises. Conclusions. It is proven that the level of financial security is determined by the financial condition of the economic entity, and for its determination it is advisable to apply methods and models of financial analysis. It is proposed to apply the method of express analysis of the financial condition using the system of indicators-coefficients, the model of forecasting the probability of bankruptcy, the method of the "golden rule" of the economy, for the analytical assessment of the level of financial security of the enterprise, which will make it possible to quickly make calculations and make management decisions on neutralizing threats and increasing the level of financial security. security.

Фінансова Безпека Підприємства В Умовах Воєнного Стану

“…Джерело: складено на основі [4]. Коефіцієнт абсолютної ліквідності 0,48 0,13 0,41 -0,35 0,28 Фінансова стійкість 0,21 0,19 0,21 -0,02 0,02 Коефіцієнт фінансової стійкості 0,9 0,89 0,85 -0,01 -0,04 Коефіцієнт забезпечення власними обіговими коштами -0,77 -0,84 -0,67 -0,07 0,17 Інвестиційна привабливість 0,4 0,13 -0,52 -0,27 -0,65 Коефіцієнт чистої виручки 0,39 0,11 -0,55 -0,28 -0,66 Коефіцієнт реінвестування прибутку 0,4 0,14 -0,49 -0,26 -0,63 показник фінансової безпеки Джерело: розроблено на основі [6].…”