ІНСТРУМЕНТИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ФІНАНСОВОГО УПРАВЛІННЯ АКТИВАМИ ТА ПАСИВАМИ ПІДПРИЄМСТВА

Currently, the primary task of economic entities is the effective functioning in an unstable economy, which is caused by successive factors, namely the COVID-19 pandemic and the introduction of martial law. Therefore, the business entity faces the question of forming tools that will help the enterprise not only to remain "afloat," but also to effectively financially manage the assets and liabilities of the enterprise. This issue is currently relevant, as the need for competent financial management to achieve its goals in the market is growing. The aim of the research. Presentation of tools for improving the efficiency of financial management of assets and liabilities of an industrial enterprise. The subject of the research is the impact of financial management of assets and liabilities on the overall condition of the entity. The methods of the research. There are general methods based on modern scientific principles of financial and economic sciences. The hypothesis of the research: financial management of assets and liabilities of a business entity is an instrument of effective functioning of an entity. Presentation of the study material. The statement of basic materials. As a result of the analysis of the efficiency of the entity, namely the industrial enterprise, showing the effectiveness of financial management of assets and liabilities of the enterprise, it is determined that the classic industrial enterprise has problems with the depreciation of fixed assets and receivables. Therefore, tools were presented that would help to increase financial management and improve the overall financial condition of the enterprise. The originality and practical significance of the research. The study confirms the need to use tools to improve the efficiency of financial management of assets and liabilities of the enterprise. Conclusions and perspectives of further research. The tools that will be effectively selected for implementation and financial management help the enterprise to be more competitive and solve the current internal problems associated with the financial management of assets and liabilities of the enterprise