Ефективність санаційних заходів суб’єктів господарювання

Abstract

UK: В статті розглянуто система показників ефективності санаційних заходів суб’єктів господарювання. Представлено алгоритм оцінки динаміки стану фінансової спроможності суб’єктів господарювання. Запропоновано методичний підхід до оцінки динаміки стану фінансової спроможності суб’єктів господарювання України, який може застосовуватись для прогнозування та планування національних, галузевих програм чи конкретних фінансових планів розвитку підприємства. EN: The article deals with the system of indicators of efficiency of business entities. The analysis of the financial conditions of Ukrainian enterprises according to the structure of property and sources of financial resources for-mation was carried out. Successful implementation of sanitation is associated with a timely assessment of the effectiveness of such measures, their impact on the state of the entity. Such an assessment allows to quickly adapt the developed sanitation plans, to stimulate their performers. Determining the effectiveness of bailouts gives the opportunity to choose the most optimal version of the rehabilitation program in terms of comparing the predicted result and the resources necessary for its receipt of resources. The scientific approaches and methods of evaluation of efficiency of bailouts are determined. It is grounded that bailouts are considered successful if, with the help of external and internal financial sources, organizing and production-of technical measures, the entity exits the crisis (normalizes production activity and avoids bankruptcy announcements) and ensures its profitability and competitiveness in longterm period. An algorithm for estimating the dynamics of the state of financial capacity of economic entities is presented. An integral indicator of the dynamics of the state of financial capacity of economic entities is proposed. The criteria and limits of the maximum, normative and optimal state of financial capacity of enterprises are determined. The proposed approach to assessing the dynamics of the state of financial capacity of economic entities of Ukraine can be used as an integral part of the forecasting and planning system within the framework of national, branch programs or specific financial plans of enterprise development.