Процесний підхід до управління фінансовою санацією підприємства
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Дата
2022
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Анотація
У статті досліджена проблема застосування процесного підходу в управлінні фінансовою санацією вітчизняних підприємств, діяльність яких характеризується проявами кризових явищ та схильністю до банкрутства. Встановлено, що фінансова санація є найбільш дієвим засобом запобігання банкрутству підприємств. Розглянуто підходи до визначення санації та санаційної спроможності підприємства, виділено їх характерні риси. Досліджено сутність та переваги процесного підходу в управлінні підприємством та його прикладне застосування в контексті управління фінансовою санацією підприємств. З метою підвищення ефективності процесного управління в контексті проведення санаційних заходів запропоновано до використання реінжиніринг процесу управління фінансовою санацією підприємств та охарактеризовано його основні етапи.
The article examines the topical issue of managing the financial rehabilitation of enterprises in a crisis situation, based on a process approach. The problem is that the process approach is not widely used in the management of domestic enterprises, although the concept of process management is quite popular in the developed countries of the world due to its high efficiency. The purpose of the article is to summarize the theoretical and methodological basis for the application of the process approach in the practical management of financial rehabilitation of domestic enterprises. In accordance with the goal, general scientific and specific methods were used in the work: analysis and synthesis – for studying the object and subject of research; historical-logical method – to clarify the concepts of «rehabilitation», «rehabilitation capacity of the enterprise», «financial rehabilitation»; the method of generalization and scientific abstraction – when studying and clarifying the content of the concept of financial rehabilitation management, establishing the relationship and subordination of the concepts of financial rehabilitation and the process approach to its management; system analysis – to determine the sequence of implementation of management procedures within the framework of the financial rehabilitation management process; modeling – to display the financial rehabilitation management model. As a result of the study, the key concepts regarding the process approach in the management of the financial rehabilitation of the enterprise were clarified, their main features and characteristic features were determined. The formation of the financial rehabilitation management model is proposed to be carried out in the BPWin software product according to the IDEF0 standard, the features of which are that it allows you to present the process improvement algorithm in the form of a diagram, to visually present the sequence of stages of the simulated process. The practical value of the proposed approach is the universality and flexibility of the obtained model, which allows timely detection of problem areas, prompt response to existing shortcomings and improvement of management quality due to constant improvement of business processes.
The article examines the topical issue of managing the financial rehabilitation of enterprises in a crisis situation, based on a process approach. The problem is that the process approach is not widely used in the management of domestic enterprises, although the concept of process management is quite popular in the developed countries of the world due to its high efficiency. The purpose of the article is to summarize the theoretical and methodological basis for the application of the process approach in the practical management of financial rehabilitation of domestic enterprises. In accordance with the goal, general scientific and specific methods were used in the work: analysis and synthesis – for studying the object and subject of research; historical-logical method – to clarify the concepts of «rehabilitation», «rehabilitation capacity of the enterprise», «financial rehabilitation»; the method of generalization and scientific abstraction – when studying and clarifying the content of the concept of financial rehabilitation management, establishing the relationship and subordination of the concepts of financial rehabilitation and the process approach to its management; system analysis – to determine the sequence of implementation of management procedures within the framework of the financial rehabilitation management process; modeling – to display the financial rehabilitation management model. As a result of the study, the key concepts regarding the process approach in the management of the financial rehabilitation of the enterprise were clarified, their main features and characteristic features were determined. The formation of the financial rehabilitation management model is proposed to be carried out in the BPWin software product according to the IDEF0 standard, the features of which are that it allows you to present the process improvement algorithm in the form of a diagram, to visually present the sequence of stages of the simulated process. The practical value of the proposed approach is the universality and flexibility of the obtained model, which allows timely detection of problem areas, prompt response to existing shortcomings and improvement of management quality due to constant improvement of business processes.
Опис
Ключові слова
санація, санаційна спроможність підприємства, фінансова санація, управління фінансовою санацією, бізнес-процеси, реінжиніринг бізнес-процесів, rehabilitation, rehabilitation capacity of the enterprise, financial rehabilitation, management of financial rehabilitation, business processes, reengineering of business processes
Бібліографічний опис
Литовченко О. Процесний підхід до управління фінансовою санацією підприємства [Текст] / О. Литовченко, Т. Кузенко, Н. Сабліна // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2022. – № 2 (02). – С. 115–124. – DOI: https://doi.org/10.32782/dees.2-20