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Liburkina L. M.

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The Methodical Approach to Determining the Relationship Between Financial Flow Risks and Enterprise Financial Security
Babenko V. P.

Babenko, Vladyslav P. (2025) “The Methodical Approach to Determining the Relationship Between Financial Flow Risks and Enterprise Financial Security.” Business Inform 12:40–40.
https://doi.org/10.32983/2222-4459-2025-12-40-40

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

UDC 336.64:330.131.7:658.15

Abstract:
The aim of the article is to examine the relationship between financial flow risks and the level of enterprise financial security from the standpoint of developing an integrated methodical approach. The article analyzes contemporary challenges in managing financial flows amid economic instability, martial law, disruptions in supply chains, and fluctuations in macroeconomic indicators, which contribute to increased financial operation risks. It is substantiated that existing methodologies for assessing risks and financial security are mainly based either on static financial indicators or on limited characteristics of money flows, which does not allow for a comprehensive understanding of the impact of risks on the enterprise’s resilience. The article proposes a methodical approach that involves a three-stage assessment: identification and structuring of financial flow risks; formation of a system of enterprise financial security indicators; and determination of cause-and-effect relationships between these groups of indicators at the macro and industry levels using correlation-regression analysis. The feasibility of combining quantitative and qualitative methods for an in-depth diagnosis of financial flow risks and their impact on liquidity, resilience, profitability, and solvency of the enterprise is substantiated. The definition of financial flow risks is proposed as an aggregate of threats associated with unstable inflows, payment delays, price and exchange rate volatility, fluctuations in investment activity, and intra-organizational factors. The developed methodical approach allows for the formation of an integrated model for assessing financial flow risks in crisis conditions and determining the level of threats to the enterprise’s financial security. The obtained results help enhance the grounding of managerial decisions and can be used to develop the enterprise’s risk management system. The scientific novelty lies in integrating risk management and financial diagnostics approaches into a single multi-criteria model that considers the nature, intensity, dynamics, and interdependence of the impact of financial flow risks on the enterprise’s resilience.

Keywords: financial flows, risks, financial security, methodical approach, correlation-regression analysis, financial resilience, risk management.

Fig.: 2. Tabl.: 3. Bibl.: 19.

Babenko Vladyslav P. – Postgraduate Student, Department of Accounting and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

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