Tetiana Ganushchak


The purpose of the paper is to the performance of the evaluation of the financial safety of the enterprise. To achieve the stated aim it has been necessary to solve the following tasks: to use the approaches as to the evaluation of the financial safety of the enterprise, to introduce the analysis system of the financial safety of the enterprise, to consider the structural logical scheme of the analysis procedure of the financial safety of the enterprise, to give the description of the integral indicator of the financial safety of the enterprise; to evaluate and compare companies in the paltry industry according to the level of their financial safety. Methodology. Methodologial basis of the research are the scientific methods, such as : method of logical generalization, dialectical method of recognition of the economic phenomena – to give the definitions of «economic security of the enterprise», «financial security of the enterprise», grouping method, analysis which were used to estimate indicator position of the financial security of the poultry company, graph method which was applied to compare integral estimation of the enterprise;methods of synthesis, deduction, induction, method of the expert estimation to calculate and implement integral marker of the financial security of the poultry company;method of the correlation analysis which was used to identify weight coefficients of the all sided figures of the solvency , business activity, profitability, financial steadiness, pay ability. The priority in methods using was defined by the particular tasks and goals. Results of the research showned into a wide set of the ways of financial enterprise safety as a component of economic security of the state. There is an evaluation of enterprise financial safety on the basis of calculations of integral indicator, including combined indices of profitability (unprofitability), pay ability or the lack of that, business activity (fading), financial steadiness (unsteadiness), efficiency (inefficiency) of the property state. Finally, the given work presents the system of financial safety of the enterprises, including the agents of financial security and subsystems of management to provide financial safety of the enterprises. Practical implications. The given methodology of the integral estimation of the enterprise financial security on the basis of all sided markers of the profitability, financial steadiness , business activity has been implemented successfully into production Joint Venue ‘Kyiv Poultry Farm’. Value/originality calculations are done on the basis of the introduction of the personal formula of the integral estimation of the financial security of the enterprise as a component of economic security of the state


enterprise, definition, scheme, financial safety, integral indicator, economic security of the state, profitableness, solvency, business activity, financial steadiness.

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DOI: http://dx.doi.org/10.30525/2256-0742/2017-3-4-32-37


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