Suchergebnisse

The article is devoted to the topical and little‒studied problem of regulating scenarios of behavior of financial indicators with the use of analytical tools. To solve this problem, the article uses general scientific (dialectical method of cognition and a systematic approach ‒ to characterize the current state of economic analysis and information needs in its results by the subjects of government). The dialectical and historical method is used to substantiate the emergence of modern analytical functions based on the evaluative (diagnostic) function.The combination of general scientific and specific research methods (dialectical, description, abstraction) allowed to identify and characterize the usefulness of analytical information. The application of the modeling method led to the development of a model of the integration dependence of liquidity, financial stability and asset turnover. Inductive and deductive methods are used to generalize trends in economic analysis in modern conditions.The application of the method of formal logic allowed to formulate proposals for improving the methodology of financial analysis, taking into account the scenario approach. The established relationship between the elements of the information system of enterprise management at the operational, tactical and strategic levels provided the prerequisites for a systematic assessment of opportunities to improve the quality of analytical tools through the use of modern functions. The practical significance of the results of the study is to reduce time and improve the quality of analytical conclusions in the financial management system of the enterprise. ; Стаття присвячена актуальній і малодослідженій проблемі регулювання сценаріїв поведінки фінансових показників із використанням аналітичного інструментарію. Для розв'язання цієї проблематики в статті використано загальнонаукові (діалектичний метод пізнання та системний підхід – для характеристики сучасного стану економічного аналізу й інформаційних потреб у його результатах з боку ...

The article aims to monitor the construction development dynamics in Ukraine in recent years and substantiate its impact on the construction enterprises' financial results in general. The existing factors of development of construction in Ukraine are analyzed. The following groups: political, raw, industrial, environmental, consumer, infrastructure and investment, macroeconomic, financial, social, and innovative are identified. The influence of the factors mentioned above on the financial results of construction enterprises activity and the generating factors - income and expenses- is revealed. It was established that construction has become more active in recent years, with the highest residential and non-residential construction rates and the engineering structures construction in 2016, which were observed in Kyiv. Each year, the largest capital investments are characterized by engineering structures, in contrast to residential and non-residential buildings. The maximization of income and cost minimization make for improving the efficiency of the management of construction enterprises, which represents their ultimate goal. The conducted research gives reasons to state the significant role of the country macroeconomic environment in the construction enterprises functioning and the purport of their financial results. Construction development directions in the present conditions, the methodology, and construction enterprise accounting organization are covered.