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Ivanenko Ivan

Karpov Eugene

Economics faculty

Speciality: Economics of enterprise

Theme of master's work:

Financial state management of enterprise

Scientific adviser: Svetlana Krapivnitskaya


About author

General characteristics of research

Relevance of the topic

The need for assessment and management of the financial condition of the company at a loss due to insolvency and a significant number of Ukrainian enterprises, poor structure of their capital. The actual mapping of the financial condition of the company is complicated and imperfect methodical approaches to its assessment. In addition, negatively affects the efficiency of financial management company is constantly changing legislation in the field of taxation, changes in accounting standards.
Analysis of the financial condition of the enterprise is an important section of economic analysis. Financial condition – an important characteristic of the enterprise, which displays the results of operations and determine its financial capacity. The results of the analysis of financial condition allows you to create appropriate financial policies and develop measures aimed at improving the efficient use of available resources, the subjects of farming.

The purpose of the research

The study of theoretical bases and the economic nature of the financial condition of the company, the generalization and improvement of methodological approaches and principles for the financial state enterprises. Develop recommendations for improving the methodology of the financial condition of the company's coal mining industry, and analysis and evaluation of the financial condition of mining enterprises, and develop programs to improve it.

The object of study

The process of managing the financial condition of mine enterprises, and the methodology for assessing the financial condition of enterprises.

Subject of study

Theoretical propositions and practical foundations of the financial condition of the company, which is formed by the interaction of all elements of its economic system.

Methods of investigation

Analysis of changes in volume and structure of assets, analysis of changes in the size and structure of liabilities, the dialectical method, the method of induction and deduction, a systematic approach, expenditure approach, the comparative approach. Implementation of research based on scientific concepts and theoretical achievements of foreign and domestic scientists. The information base for the study were: legal acts of Ukraine, scientific papers by leading economists, the publication of periodicals.

The practical value of the results

An overall analysis of the financial condition of the company including: An analysis of assets and sources of its formation, the analysis of financial stability, liquidity and solvency, profitability analysis. Developed proposals for improving the system for assessing the financial condition of enterprises and changes in the procedure for calculating the indicators of financial status, provides practical guidance for developing the financial stabilization program, And proposed methods of overcoming the crisis in the financial sector, mining companies.


Contents of Master's research

Introduction

In the introductory part of the study briefly characterized the content of master's work, given the relevance of subject matter and purpose of the study, object, object and research methods, reveals the practical value of the results of master's work.

1. Theoretical foundations of the financial condition of enterprises

In the first section of master's research examines the foundations of the financial condition of the company reveals the essence of the financial condition, as an economic category And the need to assess the financial condition of the enterprise management process. A classification of financial analysis for various classifications. The objective, and basic tasks of financial analysis. Laid the theoretical foundations for further development of the material master's thesis.

2. Methodological approaches to the management of the financial condition of the enterprise

The second section provides guidelines for the financial state of the enterprise, because apart from financial management and management of basic financial indicators, rather effective management tools are forecasting and planning, financial risk management, asset management, investment, financial resources, and other. Enough attention paid to issues of crisis management and financial controlling at the mine enterprises.
This section provides a basic list of financial indicators on which to base assessment of the financial condition of enterprises in the four areas, among which: property state enterprises, financial stability, liquidity and solvency, profitability. For each category is given a number of indicators and ratios, which give the opportunity to describe the enterprise in different directions. A detailed scheme of financial performance.

3. Measures to improve the management of financial state enterprises

The third part of the master's work includes hosting a number calculation of key financial performance indicators of the enterprise, the analysis of the property (equity) company, an assessment of financial stability and business activity, evaluation of assets and invested capital, the analysis of liquidity and solvency.
Based on the resulting financial performance analysis, a number of measures to implement and improve the financial capacity of the mining company. A number of recommendations and directions to improve the system for the financial state of enterprises, including improving the methods of asset management, investment, risk, and the like.

References

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