METHODOLOGICAL APPROACHES TO THE DIAGNOSTIC LEVEL OF FINANCIAL SECURITY OF THE BUSINESS ENTITY TAKING INTO ACCOUNT THE RECEIVABLE INDEBTEDNESS

Abstract

Annotation. In modern business conditions, ensuring financial security is crucial for company managers of all forms of ownership, as it is a key condition for its functioning and further development not only of a separate business entity, but also of the economy as a whole. The purpose of the scientific article is to systematize methodical approaches to assessing the level of financial security of the enterprise and to determine the indicators that analyze the receivables of the business entity. Method or methodology of the work. The methodological basis of the research was the works of domestic scientists who determine the essence and methodological aspects of assessing the level of financial security of an enterprise. In the study the method of comparative analysis, the method of content analysis of scientists' works were used. Results of the study. In the conducted research, in accordance with the set goal, the dynamics of receivables were analyzed and methodical approaches to diagnosing the level of financial security of the enterprise were systematized. Based on the results of the research, the authors determined indicators that are used to analyze accounts receivable and that are most often used to assess the level of financial security at the enterprise. Scope of practical application of the results. The results obtained during the conducted research have a high applied value and can be used by business entities to improve the methodical approach to diagnosing the level of financial security at the enterprise, taking into account the specifics of their activity. It was determined that the most often used indicator of turnover of receivables and the ratio of receivables and payables. Conclusions. Based on the results of the research, it was concluded that the majority of the reviewed researchers understand the importance of such a factor as receivables, as it has a significant impact on the liquidity and solvency of the enterprise, and include it in their methods for assessing the level of financial security. But it is advisable to take into account industry specifics when including indicators that reflect receivables in the methods of analyzing the level of financial security of economic entities.