Nord H. Economic analysis in the system management of financial security of enterprises

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0520U100053

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

18-12-2019

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

The purpose and object of the thesis. The purpose of the thesis is to develop theoretical approaches, organizational and methodological provisions of economic analysis in the financial security management system of industrial enterprises. The object of the thesis is the system of economic analysis as a component of financial security management of industrial enterprises. The subject of the research is theoretical and methodological provisions of economic analysis development in the financial security management system of industrial enterprises. The model of modification of economic analysis in the system of financial security management of industrial enterprises is developed, which provides substantiation of the initial provisions of economic analysis (purpose, object and subject),identification of directions of elements transformation of the analytical support system for management decision-making; determination of priority objects of management and justification of directions of methodological tools transformation. Theoretical provisions of economic analysis in the financial security management system of an industrial enterprise are developed in part of the identified prerequisites for the development of its organization and methodology, which include a set of factors affecting financial security and the developed classification of financial security; The conceptual framework of the analysis of the financial security of the enterprises is offered through the sequential elaboration of its substantive content and the composition of aspect determinants and factors, which, taking into account the systemic and procedural and business approaches, made it possible to substantiate and propose such a complex definition of the term financial system of the enterprise which enables continuous development of its effective activity of the enterprise and which is reached by a set of measures of a technological nature during the relevant activities to ensure financial stability and protect the financial interests of the enterprise through: the study of external and internal factors influencing the system in order to minimize threats and synergization of favorable events; identifying and anticipating risks in time and space; optimization of the composition and structure of internal determinant-objects of economic activity of enterprises. This will allow the emphasis in the process of analysis on the cause-effect and elementary-structural components, contributing to the improvement of the efficiency and effectiveness of information and analytical support of the system of financial management of enterprises.

Files

Similar theses