规范企业财务管理体系中分析指标行为的概念途径

I. Lazaryshyna
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引用次数: 0

摘要

本文致力于使用分析工具调节财务指标行为情景的专题和很少研究的问题。为了解决这一问题,本文采用一般科学的(辩证的认知方法和系统的方法-表征政府主体在其结果中的经济分析和信息需求的现状)。运用辩证和历史的方法,在评价(诊断)功能的基础上证实了现代分析功能的出现。一般科学和具体研究方法(辩证、描述、抽象)的结合,可以识别和描述分析信息的有用性。运用该建模方法,建立了流动性、金融稳定性和资产周转率三者的综合依赖关系模型。在现代条件下,归纳和演绎方法被用来概括经济分析的趋势。形式逻辑方法的应用使我们能够在考虑到情景方法的情况下,提出改进财务分析方法的建议。企业管理信息系统在业务、战术和战略各级各组成部分之间的既定关系为系统地评价通过利用现代职能提高分析工具质量的机会提供了先决条件。研究结果的现实意义在于减少企业财务管理系统中分析结论的时间,提高分析结论的质量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CONCEPTUAL APPROACHES TO REGULATING THE BEHAVIOR OF ANALYTICAL INDICATORS IN THE SYSTEM OF FINANCIAL MANAGEMENT OF ENTERPRISES
The article is devoted to the topical and little‒studied problem of regulating scenarios of behavior of financial indicators with the use of analytical tools. To solve this problem, the article uses general scientific (dialectical method of cognition and a systematic approach ‒ to characterize the current state of economic analysis and information needs in its results by the subjects of government). The dialectical and historical method is used to substantiate the emergence of modern analytical functions based on the evaluative (diagnostic) function. The combination of general scientific and specific research methods (dialectical, description, abstraction) allowed to identify and characterize the usefulness of analytical information. The application of the modeling method led to the development of a model of the integration dependence of liquidity, financial stability and asset turnover. Inductive and deductive methods are used to generalize trends in economic analysis in modern conditions. The application of the method of formal logic allowed to formulate proposals for improving the methodology of financial analysis, taking into account the scenario approach. The established relationship between the elements of the information system of enterprise management at the operational, tactical and strategic levels provided the prerequisites for a systematic assessment of opportunities to improve the quality of analytical tools through the use of modern functions. The practical significance of the results of the study is to reduce time and improve the quality of analytical conclusions in the financial management system of the enterprise.
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