{"title":"规范企业财务管理体系中分析指标行为的概念途径","authors":"I. Lazaryshyna","doi":"10.31548/bioeconomy2021.03-04.046","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":33687,"journal":{"name":"Bioekonomika ta agrarnii biznes","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"CONCEPTUAL APPROACHES TO REGULATING THE BEHAVIOR OF ANALYTICAL INDICATORS IN THE SYSTEM OF FINANCIAL MANAGEMENT OF ENTERPRISES\",\"authors\":\"I. Lazaryshyna\",\"doi\":\"10.31548/bioeconomy2021.03-04.046\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":33687,\"journal\":{\"name\":\"Bioekonomika ta agrarnii biznes\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bioekonomika ta agrarnii biznes\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31548/bioeconomy2021.03-04.046\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bioekonomika ta agrarnii biznes","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31548/bioeconomy2021.03-04.046","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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.