Chebanova T. Theoretical and methodological basis for assessing the financial safety of port enterprises

The thesis is devoted to the study of conditions, the development of methodological foundations and practical recommendations for improving the methodology for assessing financial safety at port enterprises. The theoretical foundations are investigated, the economic essence of the concepts «safety», «financial security», «financial safety level», «criterion for assessing the financial safety level», and «financial security mechanism» are clarified. The meaning of the concept of a system of financial safety of port enterprises has been improved, the theoretical and methodological aspects of assessing the level of financial safety of port enterprises have been summarized and developed. A scientific and methodological approach of assessing the impact of currency risks on the level of financial safety of port enterprises under conditions of uncertainty based on the use of an effective financial instrument – hedging using the price forecasting model (trinomial tree) is substantiated. A methodological approach of managing the financial sustainability of port enterprises based on optimizing the capital structure and a scientific and practical approach of managing the financial profitability of port enterprises based on operational analysis has been substantiated. The methodology for assessing the level of financial safety of port enterprises has been improved, which includes indicators – components of an integrated assessment. The main ideas of the work are confirmed by the practical results of their implementation at port enterprises.