战略性财务管理在确保企业竞争力方面的作用

Iryna Fadieieva, Volodymyr Sybirtsev, O. Momot
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引用次数: 0

摘要

本文介绍了一种评估组织战略财务管理水平的方法,其基础是确定组织活动整体经济效益的标准。本文认为,财务管理在组织的整体管理体系中发挥着重要作用,因为财务资源是形成其他类型资源(物质、劳动力、投资)的源泉,也是确保组织竞争力和财务稳定性的主要因素之一。战略性财务管理是创业活动的重要内容,也是创业活动的重要因素。企业结构外部环境变化的不稳定性和不可预测性,要求企业管理层制定一套适应性强、行之有效的经营决策体系。组织的战略财务管理体系包括战略财务分析和组织战略财务状况的综合评估、战略财务规划、组织财务活动战略标准的制定、战略财务决策的通过、财务战略的形成和实施、战略管理系统和战略财务管理水平的评估。战略财务管理有效性的标准已经确定。根据组织内部和外部财务环境因素的影响,这些标准被划分为若干块。建议将组织的战略财务管理水平作为其整体有效性标准的总和进行评估。所建议的战略财务管理水平评估方法可被视为组织经济实体整体活动管理系统的第一步。应用该方法可以建立一个数据库,用于分析组织的财务状况,改进财务管理系统,从而做出有效的管理决策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The role of strategic financial management in ensuring the competitiveness of enterprises
This paper presents a methodology for assessing the level of strategic financial management in an organization, which is based on determining the criteria for the overall economic efficiency of organizational activity. It was established that financial management plays an important role in the overall management system of the organization, since financial resources are the source from which other types of resources are formed - material, labor, investment, and one of the main factors that ensure the competitiveness and financial stability of the organization. Strategic financial management is an important element of entrepreneurial activity and important elements of entrepreneurial activity. The instability and unpredictability of changes in the external environment of the business structure requires the management of the organization to develop an adaptive and effective system for making business decisions. The system of strategic financial management in the organization consists of strategic financial analysis and comprehensive assessment of the strategic financial position of the organization, strategic financial planning, development of strategic criteria for the financial activity of the organization, adoption of strategic financial decisions, formation and implementation of financial strategy, strategic management system and assessment of the level of strategic financial management. Criteria for the effectiveness of strategic financial management have been determined. The criteria are divided into blocks according to the influence of factors of the organization's internal and external financial environment. It is proposed to evaluate the level of strategic financial management of an organization as a sum of criteria for its overall effectiveness. The proposed method of assessing the level of strategic financial management can be considered as the first step towards the organization of the management system of the activity of the economic entity as a whole. Its application makes it possible to create a database for analyzing the organization's financial condition and improve the financial management system for making effective management decisions.
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