ДІАГНОСТИКА В СИСТЕМІ АНТИКРИЗОВОГО ФІНАНСОВОГО КОНТРОЛІНГУ: ПРІОРИТЕТИ, СИСТЕМНИЙ ПІДХІД

The article is devoted to the issue of the need to eliminate the ambiguity of conclusions when diagnosing a financial crisis at an enterprise. Traditional assessment methods used in isolation do not allow obtaining an objective and reliable picture of the probability of bankruptcy. This complicates the timely adoption of rational management decisions to prevent the risks of crisis phenomena and develop anti-crisis measures to ensure the financial capacity of the enterprise. The purpose of the study is to develop a systematic approach to diagnosing the financial condition of the enterprise in the system of anti-crisis financial controlling, which will allow a comprehensive assessment of the depth of the crisis and eliminate the shortcomings of individual methods and develop anti-crisis measures. The object of the study is the process of diagnosing and early warning of a financial crisis at an enterprise. Methods used in the study: generalization method, scientific knowledge, logical-substantive, comparison, methods of deduction and induction, analysis. The hypothesis of the study is that system diagnostics, based on the integration of indicators from different assessment methods, is more objective and reliable for determining the probability of bankruptcy than using each of the methods separately. Such a complex model allows to eliminate the ambiguity of conclusions and provide management with a reliable information base for making effective management decisions regarding the enterprise's development strategy in conditions of uncertainty. Presentation of the main material. The article analyzes scientific opinions on financial controlling and diagnostic tools in the system of anti-crisis financial controlling at the enterprise. The study includes an analysis of the main methods of diagnosing the financial condition and early warning of the threat of bankruptcy of a business entity. The relevance of applying an innovative approach to the implementation of financial controlling in the anti-crisis management system is proven. The advantages and disadvantages of traditional, integral and value-oriented approaches to diagnosing a financial crisis are demonstrated through their practical application for a comparative analysis of the current conditions of two operating enterprises. The conclusion is made about the insufficiency of the isolated application of each of the methods for an objective and reliable assessment of the probability of bankruptcy. The conclusion is formulated that in order to make timely management decisions in the field of using anti-crisis measures, it is advisable to be guided by a systematic approach. Indicators of the success of the financial and economic activities of enterprises are determined, which include indicators of various methods that comprehensively characterize the financial condition. A practical example clearly shows that when analyzing the resulting values of each indicator as single-factor criteria, it is impossible to unambiguously interpret the probability of a crisis situation. The proposed system diagnostics based on the three considered approaches in the form of a rating assessment model of the depth of the crisis at the enterprise has originality and practical significance. The model is based on the ranking of indicators of the success of financial and economic activities according to the criteria of objectivity and reliability of calculations, as well as priority in performing financial diagnostics tasks. Conclusions. A systematic approach to financial diagnostics, which is based on a combination of traditional, integral and value-oriented approaches, allows you to get a comprehensive assessment of the financial condition of the enterprise, taking into account not only static indicators, but also the dynamics of cash flows and the impact on the total value of the business, which is of crucial importance in the context of anti-crisis management. Such an approach to anti-crisis diagnostics can be considered quite objective due to the fact that it solves the problem of the need to eliminate the ambiguity of conclusions when using each of the methods that were previously used separately.