СУТНІСТЬ, ОСОБЛИВОСТІ ФОРМУВАННЯ ТА ВИКОРИСТАННЯ ФІНАНСОВИХ РЕСУРСІВ ПІДПРИЄМСТВА

Abstract

Financial resources accompany all stages of the enterprise and relate to one type of resource potential, which with a minimum period of time is transformed into any other type of resources. Therefore, it remains important to understand the nature and composition of financial resources, as well as the use of effective tools in the process of their formation and use. The article reveals the essence of the financial resources of the enterprise and provides diverse definitions of this concept by various researchers. It has been determined that the presence of financial resources of an enterprise is a guarantee of stability and economic expansion of its activities. With the classification of financial resources under consideration, which reflects their most important properties, it has been investigated that, by origin, financial resources are divided into own, attracted and borrowed. The authors disclose the theoretical foundations of the formation of financial resources and highlight the main directions of their use, including by types of assets and expenses. It was determined that the most important source of formation of the property of any enterprise is the authorized capital due to the fact that the implementation of production and business activities requires appropriate financial support. The article also identifies internal and external factors affecting financial resources. It is known that an enterprise can independently control internal factors due to the systematic carrying out of economic analysis, but the enterprise has no influence on external factors and this leads to disruptions in economic activity, because in an unstable economy, enterprises incur significant losses. Due to the structural analysis of the sources of financial resources and the directions of their investments over the past five years, the enterprises of Ukraine considered problems and suggested the best ways to solve them.