Досягнення фінансової безпеки підприємства в контексті завдань фінансового менеджменту

This article examines methods and approaches to assessing the financial security of an enterprise, and proposes tools that may be useful for practical application in modern conditions of uncertainty and economic instability. The purpose of the article is to develop stages for achieving the financial security of an enterprise in the context of financial management tasks. It has been established that the management of such indicators as liquidity, solvency, efficiency of activity, financial stability, business activity, debt and tax burden, as well as the corresponding indicators that characterize them, requires priority improvement. During the study, optimization conditions were developed using the corresponding coefficients for the short-term and long-term period of activity in order to ensure the financial security of the enterprise. One of the most important tools in the financial security management system is modeling, which allows not only to assess the current level of financial security, but also opens up opportunities for forecasting and building development scenarios, identifying potential threats and developing strategies to minimize them. To assess the effectiveness of ensuring the financial security of the enterprise, the SWOT analysis technology was applied and its main provisions were adapted taking into account the relevant types of financial security (crisis, critical, unstable, acceptable, absolute). The components of the financial security index and the relevant indicators were grouped according to the SWOT analysis criteria. In order to achieve financial security at enterprises, areas for increasing the efficiency of financial management were identified, the main ones being reducing costs and capital investments, accelerating the turnover of working capital and optimizing its structure, extending the terms of accounts payable, using reverse leasing, determining the optimal proportions of inventories and cash, accelerating the turnover of receivables and its refinancing by concluding factoring agreements with commercial banks or factoring companies.