jul-2020

may-2020

Ternopil Ivan Puluj National Technical University

https://orcid.org/0000-0003-4426-9223
https://orcid.org/0000-0002-2728-2007

https://orcid.org/0000-0001-5931-7879

https://doi.org/10.33108/sepd2020.01.091

336.7
338

B23
F65
G17

financial resources
assets
current assets
financial result
short-term liabilities
long-term liabilities
equity

10

91-100

91

100

The specificity of ensuring the efficiency of the enterprise with financial resources, both own and borrowed, PJSC "Kyiv Confectionery Factory "Roshen" as a case study during 2017-2018 is presented in the article. Currently, the ability to finance its own activities is an important factor for the enterprise functioning. The possibility of providing the enterprise with financial resources is a necessary condition for its successful operation. The future strategy of the enterprise will depend on the type and method of providing financial resources. An assessment of the financial security of the studied enterprise with financial resources based on the analysis of the financial indicators and financial ratios results dynamics is carried out. The main place in business is occupied by income and profits generated from own and borrowed financial resources. Therefore, this study reveals the degree of dependence of the enterprise on borrowed funds and its own capital availability is analyzed. The analysis of changes in financial results and financial ratios at the studied enterprise was carried out, for most of them the positive dynamics is observed. The identified factor is positive for the financial condition of the enterprise and for the implementation of its effective financial and economic activities in the future. The main opportunities and threats to the financial condition of the enterprise in the future on the basis of the obtained results on its financial resources are identified. The main ways to eliminate the threats of a certain financial danger in the activities of the studied enterprise based on the application of modern theory based on economic-mathematical modeling Value-at-Risk are presented which makes it possible to predict the main indicators of financial activity of the enterprise in the short term.

http://elartu.tntu.edu.ua/handle/lib/34251

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2020/20hnmkfr.pdf
http://kcf.roshen.com/

1. Hvozdiei, N.I. &. Bondaruk, I.S. & Vinnytska, O.A. (2018) Otsinka efektyvnosti vykorystannia finansovykh resursiv pidpryiemstva [Evaluation of efficient use of the financial resources of the company]. Ekonomichnyi analiz [Economic analysis]. Vol. 28, 1. pp. 216-221.
2. Ofitsiinyi sait PAT «KKF «Roshen» [RrJSC Kuiv confectionery factory «Roshen» (Official website)]. Available at: http://kcf.roshen.com/.
3. Rohatynskyi, R.M. & Harmatii, N.M. (2015) Matematychni metody rynkovoi ekonomiky dlia spetsialistiv-kibernetykiv [Mathematical methods of market economy for cybernetics specialists]. Ternopil: TzOV «Vydavnytstvo Aston».

Article

Scientific Journal "Socio-Economic Problems and the State", Vol.22, No.1