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Assessing the Efficiency of Management of Financial and Economic Activities on the Example of «BEAUTY-PROF» LLC Using the System of Financial Coefficients
Karnachov O. A., Makarenko Y. P.

Karnachov, Oleksandr A., and Makarenko, Yuliia P. (2024) “Assessing the Efficiency of Management of Financial and Economic Activities on the Example of «BEAUTY-PROF» LLC Using the System of Financial Coefficients.” Business Inform 11:268–276.
https://doi.org/10.32983/2222-4459-2024-11-268-276

Section: Finance, Money Circulation and Credit

UDC 366

Abstract:
Today, the economic and financial performance of a business can be viewed in many different ways, so the calculation of efficiency can also be based on different definitions of efficiency. The main principle of the analysis of the economic and financial activity of the enterprise is the analysis at all levels of economic management, as well as the relationship between the final result and the resources used and consumed. The main blocks, which are based on the analysis of the economic and financial activities of the enterprise, can be considered the following: analysis of the financial condition of the enterprise; analysis of the company’s training, profit distribution and social development; analysis of production and sales volumes; analysis of the cost of production; analysis of labor sources; analysis of fixed assets; analysis of the sources of raw materials of the enterprise. Given the limited internal financial resources, in the context of deteriorating access to external loans, entrepreneurs have to make a difficult choice: stop production; lose the sales market; maintain high prices due to temporary difficulties or lower prices, thereby restoring demand for products and protecting consumers. The second way is the path of producers who care about the future, expand production and make money on turnover, and the first way is the path of speculators who make super profits in the short term and curtail production. The main direction that ensures the achievement of the point of financial equilibrium by the enterprise in a crisis situation is the reduction of the consumption of financial resources. The list of measures to improve the financial situation is individual for each enterprise and depends on the area in which the business is carried out, the product group, the market situation, the regional infrastructure, the enterprise management system, the structure of production and management costs, technical and implementation characteristics and other factors.

Keywords: analysis, indicators, losses, financial and economic activities, financial condition, crisis, profit.

Tabl.: 5. Bibl.: 17.

Karnachov Oleksandr A. – Student, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]
Makarenko Yuliia P. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Banking and Insurance, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]

List of references in article

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