FINANCIAL SECURITY OF THE FUNCTIONING OF THE METROPOLITAN (ACCORDING TO THE MATERIALS OF KP "KYIV METROPOLITAN")

Keywords: financial support, financial support of the metro, finances of the metro, own working capital, working capital, financial stability

Abstract

In the conditions of a competitive and uncertain external environment, including under the influence of martial law and war risks, the validity and effectiveness of management decisions on the optimization of financial support for the functioning of various types of transport are required. The purpose of the article is to reveal the theoretical provisions of financial support for the functioning of the metro, diagnosis and justification of directions for its improvement. The methods of generalization, descriptive statistics, and systematization were used for the analysis, and horizontal analysis of financial reporting was used. The article examines the approaches to defining the essence of the concept of "financial support" and suggests that the financial support of the operation of the subway should be understood as a system of measures aimed at mobilizing financial resources, a set of relationships that determine the principles, sources and forms of financing of business entities whose activities are aimed at uninterrupted functioning subway and meeting public needs in the organization of passenger transportation in Kyiv. Diagnostics of the financial support of the metro (ME "Kyivskiy metropolitan") was carried out on the basis of absolute indicators and relative indicators. Absolute indicators of financial support are own working capital, working capital, the total value of the main sources of stock formation and costs. The relative indicators of financial support are the coefficient of financial independence, the coefficient of maneuverability of the own working capital, the coefficient of stability of the structure of current assets, the coefficient of financial stability. The current state of financial support of ME "Kyivskiy metropolitan" was analyzed and problems with financial support were identified, which are manifested due to the lack of own working capital and working capital to finance stocks and smooth functioning of the utility company. ME "Kyivskiy metropolitan" has an irrational structure of equity capital, which is based on uncovered losses with a tendency to increase and capital in revaluations.

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Published
2024-04-29
How to Cite
Boiko , S., Zakhozhai, K., & Logvinov, P. (2024). FINANCIAL SECURITY OF THE FUNCTIONING OF THE METROPOLITAN (ACCORDING TO THE MATERIALS OF KP "KYIV METROPOLITAN"). Economy and Society, (62). https://doi.org/10.32782/2524-0072/2024-62-120
Section
FINANCE, BANKING AND INSURANCE