Conceptual approaches to regulating the behavior of analytical indicators in the system of financial management of enterprises

Authors

  • Inna Lazaryshyna National University of Life and Environmental Sciences of Ukraine image/svg+xml

DOI:

https://doi.org/10.31548/bioeconomy2021.03-04.046

Keywords:

economic analysis, analytical indicators, regulation, functions, financial management, integration dependence

Abstract

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.

References

Brukhanskyi, R. F. (2016). Aktualizatsiia stratehichnykh vektoriv oblikovo–analitychnoho zabezpechennia systemy upravlinnia ahrarnykh pidpryiemstv Ukrainy [Actualization of strategic vectors of accounting and analytical support of the management system of agricultural enterprises of Ukraine]. Ukrainian Journal of Applied Economics, 1(1), 11–21.

Volkova, N. A., Podvalna, N. Ye., & Semenova, K. D. (2020). Ekonomichnyi analiz [Economic analysis]. Odesa: Belka.

Derii, V. A., et al. (2016). Ekonomichnyi analiz: teoriia i praktyka [Economic analysis: theory and practice].

Ternopil: Krok. Retrieved from http://dspace.tneu.edu.ua/handle/316497/13523

Rishar, Z. H. (1997). Audit i analiz hozyajstvennoj deyatelnosti predpriyatiya [Audit and analysis of economic activity of the enterprise]. Moscow: Audit, YUNITI.

Butynets, F. F., Mnykh, Ye. V., & Oliinyk, O. V. (2008). Ekonomichnyi analiz [Economic analysis]. Zhytomyr: ZhSTU.

Saukh, I. V. (2019). Formuvannia kontseptualnoi modeli stratehichnoho analizu pidpryiemstva na osnovi systemno–dynamichnoho pidkhodu [Formation of a conceptual model of strategic analysis of the enterprise based on a system–dynamic approach]. Business Inform, 9, 321–327. Retrieved from https://doi.org/10.32983/2222-4459-2019-9-321-327

Anju, Bala, Cristina, Nicolas Lorente, & Laura, Nicolas Lorente. (2016). Microsoft Dynamics NAV 2016 Financial Management: Edition 2. Retrieved from https://play.google.com/store/books/details?id=708oDwAAQBAJ&rdid=book-708oDwAAQBAJ&rdot=1&source=gbs_vpt_read&pcampaignid=books_booksearch_viewport

Timothy, R. Mayes. (2020). Financial Analysis with Microsoft Excel. Retrieved from https://www.worldcat.org/title/financial-analysis-with-microsoft-excel/oclc/1200197761

Blaine, Robertson. (2020). Corporate Financial Analysis: Simple Methods and Strategies to Financial Analysis Mastering. Retrieved from https://books.google.com.ua/books/about/Corporate_Financial_Analysis.html?id=-k5MzQEACAAJ&redir_esc=y

Downloads

Published

2021-12-24

Issue

Vol. 12 No. 3-4 (2021)

Section

Статті

License

Relationship between right holders and users shall be governed by the terms of the license Creative Commons  Attribution – non-commercial – Distribution On Same Conditions 4.0 international (CC BY-NC-SA 4.0):https://creativecommons.org/licenses/by-nc-sa/4.0/deed.uk

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).