PECULIARITIES OF FORMATION AND USE OF FINANCIAL RESOURCES OF THE ENTERPRISE
Abstract
The article is devoted to topical issues of formation and use of financial resources of the enterprise. The article analyzes the views of scientists on the interpretation of the essence of the concept of financial resources of the enterprise. It is established that enterprises carry out a number of resources to carry out their activities, including: material, labor, financial. The most difficult of the financial categories are financial resources and methods of their formation. The article proves that financial resources are the main goal in gaining financial stability, which increases the chances of survival in a market disaster, ensuring the settlement of liabilities to government agencies and creditors and bring income to owners. The article examines the sources of financial resources at the enterprise. The article also considers the key purpose of managing the financial resources of the enterprise. Being a monetary dimension of financial relations, financial resources at the last stage of their cycle form a fund of resources intended for distribution and redistribution. The funds of this fund are used to finance the interests of the participants in the reproduction process. Then the cycle of financial resources is restored. The formation and use of financial resources in any enterprise has a close interaction with financial activities. In order to effectively manage the financial resources of the enterprise requires a clear policy, both at the enterprise and in the state. Financial resources occupy an important place in the management system of the enterprise, the quality of their management depends on the continuous production cycle, liquidity of the business entity, profitability and solvency. To maintain normal financial activities, it is especially important for the company to effectively manage its financial resources, properly allocating them by type of activity and taking into account different time periods. Financial resources are constantly on the move, their distinctive features are: the monetary form of existence, belonging to a particular entity, efficient use for profit and economic growth of the enterprise.
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