Специфіка управління фінансовими ризиками як одного із факторів впливу на розвиток підприємницьких структур
Ескіз недоступний
Дата
2025
Назва журналу
Номер ISSN
Назва тому
Видавець
Видавничий дім «Гельветика»
Анотація
В статті розроблено теоретичний концепт управління фінансовими ризиками як одного із факторів впливу на розвиток підприємницьких структур. Обґрунтовано наукові підходи до визначення сутності фінансових ризиків, згруповано фактори впливу на рівень фінансових ризиків підприємства та принципи управління фінансовими ризиками підприємства. Розроблено модифікований розбір підходів до визначення сутності фінансових ризиків в системі фінансово-господарської діяльності. Сформовано компонентний ряд управління фінансовими ризиками, синергію дій в системі ефективного управління фінансовими ризиками підприємства та внутрішні методи їх нейтралізації. Структуровано ризики підприємства та визначено їх вплив на фінансову ефективність в частині посилення фінансової залежності, небезпеки та занепаду підприємства.
The article developed a theoretical concept of financial risk management as one of the factors influencing the development of business structures. Scientific aspects of defining the essence of financial risks substantiated. The factors of influence on the level of financial risks of an enterprise and the principles of financial risk management of an enterprise grouped. It is determined that financial risk expressed in the inability of an enterprise to fulfill its obligations to third parties, the risk of be declared bankrupt, as well as in unpredictable changes in profitability, profitability, value and structure of assets and liabilities. A modified analysis of approaches to determining the essence of financial risks in the system of financial and economic activity is developed. The risks of the enterprise are structured and their impact on financial efficiency in terms of increasing financial dependence, danger and decline of the enterprise is determined. The components of financial risk management, the synergy of actions in the system of effective financial risk management of an enterprise and internal methods of their neutralization formed. The evaluation of financial efficiency in the financial risk management system involved the use of financial and economic methods, based on which the main problems and substantiated research results formed. The study used the methods of systematization, grouping, theoretical typification, logical conclusions, graphical display of results and statistical summary. It is determined that the financial risk of an enterprise is an unfavorable situation in the conditions of economic differentiation, in which there is a loss of financial resources and, as a result, financial efficiency. In the course of analyzing the financial efficiency and capacity of the enterprise in the financial risk management system, the following research hypotheses put forward. The goal is to identify opportunities for entrepreneurial structures to independently carry out financial rehabilitation and reduce the impact of financial risks on their financial and economic activities. In other words, the higher the risk, the higher the profit, and vice versa. However, as leverage increases, financial costs increase and vice versa. Therefore, in order to reduce financial risks, it is important for the company to constantly improve, improve flexibility and product quality, and produce products with the lowest production costs in order to maintain high positions in the domestic and foreign markets.
The article developed a theoretical concept of financial risk management as one of the factors influencing the development of business structures. Scientific aspects of defining the essence of financial risks substantiated. The factors of influence on the level of financial risks of an enterprise and the principles of financial risk management of an enterprise grouped. It is determined that financial risk expressed in the inability of an enterprise to fulfill its obligations to third parties, the risk of be declared bankrupt, as well as in unpredictable changes in profitability, profitability, value and structure of assets and liabilities. A modified analysis of approaches to determining the essence of financial risks in the system of financial and economic activity is developed. The risks of the enterprise are structured and their impact on financial efficiency in terms of increasing financial dependence, danger and decline of the enterprise is determined. The components of financial risk management, the synergy of actions in the system of effective financial risk management of an enterprise and internal methods of their neutralization formed. The evaluation of financial efficiency in the financial risk management system involved the use of financial and economic methods, based on which the main problems and substantiated research results formed. The study used the methods of systematization, grouping, theoretical typification, logical conclusions, graphical display of results and statistical summary. It is determined that the financial risk of an enterprise is an unfavorable situation in the conditions of economic differentiation, in which there is a loss of financial resources and, as a result, financial efficiency. In the course of analyzing the financial efficiency and capacity of the enterprise in the financial risk management system, the following research hypotheses put forward. The goal is to identify opportunities for entrepreneurial structures to independently carry out financial rehabilitation and reduce the impact of financial risks on their financial and economic activities. In other words, the higher the risk, the higher the profit, and vice versa. However, as leverage increases, financial costs increase and vice versa. Therefore, in order to reduce financial risks, it is important for the company to constantly improve, improve flexibility and product quality, and produce products with the lowest production costs in order to maintain high positions in the domestic and foreign markets.
Опис
Ключові слова
ризик, фінансовий ризик, фінансова стійкість, фінансова ефективність, управління фінансовими ризиками, підприємницькі структури, risk, financial risk, financial stability, financial efficiency, financial risk management, business structures
Бібліографічний опис
Купира, М. Специфіка управління фінансовими ризиками як одного із факторів впливу на розвиток підприємницьких структур [Текст] / М. Купира, В. Тарасюк // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [редкол.: О. Ю. Кудріна (гол. ред.), В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 4 (19). – С. 9–15. – DOI: https://doi.org/10.32782/dees.19-2