Prystupa L. Components of efficiency estimation of financial resources management of telecommunication enterprises

Object of research - process of financial resources management of enterprises. The purpose - the substantiation of theoretical bases, methodical approaches to the complex estimation of the efficiency of financial resources management of domestic telecommunication enterprises and to the development of practical recommendations. Methods of research: methods of formal and dialectical logic, qualitative analysis and synthesis, systems approach, methods of statistical treatment, comparisons, methods of financial analysis, mathematical and economic-mathematical modelling, graphical methods. Scientific results: additive factorial models of profitability of actives, invested financial resources and owners' capital have been constructed and approved, which allow to scrutinize the influence on efficiency of all directions of managing, in separate constituent's aspects, expensive and tax loading. Attributes of classification of financial resources of enterprise have been improved, also their essence and basic characteristics have been specified. Have been improved: the maintenance and sequence of key stages of the decision of truly identified problem of financial resources management of enterprise; the general system of estimation of efficiency of financial resources management of the enterprise. The use of logarithm method in combination with the method of proportional division while conducting a detailed factor analysis of profitability with use of the developed mixed divisible-additive models; use of economic-mathematical modelling for definition of components of integral efficiency estimation of financial resources management of telecommunication enterprises, matrix methods for carrying out of strategic positioning levels of a management efficiency by them; comprehensive view on the efficiency estimation components of financial resources management of telecommunication enterprises have gained the further development. It is inculcated - Khmelnitsky separation of Joint-stock company "Kyivstar", of "Podolsk telephone company "Mitel"", Khmelnitsky branch of "Ukrtelekom", Khmelnitsky national university, Transport and communication Administration of Khmelnitskiy city council; industry is connection; higher education.