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Title: Improvement of controlling in the financial management of enterprises
Authors: Mazur, Nataliya
Khrystenko, Larysa
Pásztorová, Janka
Zos-Kior, Mykola
Hnatenko, Iryna
Puzyrova, Polina
Rubezhanska, Viktoriia
Keywords: financial management
financial resources
financial condition
integral model
correlation analysis
Issue Date: Nov-2021
Citation: Improvement of controlling in the financial management of enterprises / N. Mazur, L. Khrystenko, J. Pásztorová, M. Zos-Kior, I. Hnatenko, P. Puzyrova, V. Rubezhanska // TEM Journal - Technology, Education, Management, Informatics. – 2021. – Volume 10, Issue 4, November. – P. 1605-1609.
Source: TEM Journal - Technology, Education, Management, Informatics
Abstract: One of the components of a highly effective management system is operational controlling at the enterprise. At the same time, the most important indicator characterising the efficiency of the functioning of the enterprise and, ccordingly, subject to controlling is its solvency, which affects the level of competitiveness of the enterprise and the efficiency of its adaptation to the changing conditions of the market environment. In this regard, the purpose of the research is to modernize the procedure of financial controlling based on the development of an integral model for determining and analysing the transformational solvency index. The article forms a universal model of financial condition assessment, in which all threshold values of the coefficients, calculated according to existing methods of financial stability assessment, are reduced to one scale and the accumulated impact of indicator values for previous periods of economic activity is taken into account. On the basis of the correlation analysis, the nature and strength of the dependence of the transformational solvency index on the factors influencing its formation and causing tendentious trends in the dynamics of its change during a certain period are determined.
DOI: 10.18421/TEM104-15
Faculty: Факультет управління та бізнес-дизайну
Department: Кафедра смарт-економіки
Кафедра підприємництва та бізнесу
ISSN: 2217-8309 (print)
2217-8333 (online)
Appears in Collections:Наукові публікації (статті)
Кафедра смарт-економіки (СЕ)
Кафедра підприємництва та бізнесу (ПБ)

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