Управління фінансовими ресурсами підприємства: теоретичний аспект

Abstract

У статті розглянуто сутність та цілі управління фінансовими ресурсами підприєм ства та вказано на їх визначальне значення в управлінні підприємством, адже прибутковість підприємств суттєво залежить від наявності у них необхідної кількості та раціональної структури фінансових ресурсів. Фінансові ресурси є основним стимулом здійснення господарської діяльності підприємством, вони забезпечують всім необхідним його діяльність, тому управління фінансовими ресурсами підприємства є однією з провідних ланок системи менеджменту підприємства.

The article discusses the enterprise management of financial resources and indicates their decisive importance in the management of the enterprise. After all, the profitability of enterprises substantially depends on the availability of necessary amount and rational structure of financial resources. Financial resources are the main incentive for the business activity of an enterprise: they provide it with all the necessary activities. Therefore, the management of financial resources of the enterprise is one of the leading units of the enterprise management system. Purpose. The purpose of the article is to study the financial resources of the company as a key component of the resource provision of enterprises, effective management of which should provide for their rati onal formation. Results. Efficient functioning of enterprises in modern market redevelopment is one of the components of achievement of social and economic development of Ukraine. In turn, the successful activity of enterprises essentially depends on the availability of the necessary amount of financial resources in them. It is thanks to the sufficient financial support of economic activity, the right choice of ways and sources of financial resources mobilization and the definition of the optimal directions of their use is ensured by the growth of enterprise revenues. Therefore, financial resources should include the totality of funds available at the disposal of the state, municipal entities, individual economic entities and households (population) that are intended to finance expanded reproduction and fulfillment of various financial obligations. Financial resources are the most mobile among other elements of the resource base, which, in conditions of volatility of the enterprise environment, is a key factor in efficiency. Management of financial resources is one of the main tasks of the financial manager at any enterprise, because their structure and value to a large extent affect the main indicators of financial and economic activity of the enterprise a nd the efficiency of the business entity as a whole. The transition of the economy of our country to market relations led to the need for the most effective management of financial resources, which, in turn, directly depends on the validity of the managemen t methods used. Conclusions. No enterprise can operate without financial resources, as it is the means that ensure the implementation of all types of activities of the enterprise and allow it to receive profits. Management of financial resourc es of enterprises is one of the key factors in the organization of production and economic activity of the enterprise, one of the most important factors in ensuring effective financial and economic activity of the enterprise in modern conditions.