Управління фінансовими результатами ТОВ "Візаж-Захід"
Автор: Луценко Остап Ігорович
Кваліфікаційний рівень: магістр
Спеціальність: Фінанси, банківська справа та страхування
Інститут: Інститут економіки і менеджменту
Форма навчання: денна
Навчальний рік: 2020-2021 н.р.
Мова захисту: українська
Анотація: Lutsenko О. І., Urikova O.M. (supervisor). Financial results management at LLC «Vizazh-Zahid» Ltd. Master’s thesis. – Lviv Polytechnic National University, Lviv, 2020. Extended abstract In modern business conditions, one of the most important indicators that characterizes the efficiency of the enterprise is the financial result, ie profit or loss. The main purpose of the enterprise in the context of global economic transformations is to obtain maximum profit at minimum cost. Since a sufficient number of financial results determines the possibility of further development of the enterprise (expansion of production, renewal of its fixed assets, introduction of new advanced technologies, etc.) and creates a margin of financial stability, which allows the company to respond to market changes especially relevant in the modern period of market reforms and economic transformations. The first section analyzed the theoretical aspects of the financial results of the enterprise, assessed the financial condition of LLC «Vizazh-Zahid» and analyzed its financial results. According to the results of the analysis of the financial condition of LLC «Vizazh-Zahid» for 2017-2019. The following conclusions can be made: during 2019 the company sharply reduced the volume of its financial and economic activities, as evidenced by the negative decrease in the balance sheet currency by 21643.4 thousand UAH, which amounted to the end of 2019. 9764.7 thousand UAH, which was significantly affected by the decrease in the value of finished products. The balance sheet asset consists of non-current assets, the share of which is negligible, and current assets, the share of which is almost 100%, respectively (99.85% in 2019 in the overall structure of the balance sheet asset). Analysis of the capital structure showed that it consists of equity (3.47% of the total balance sheet structure in 2019), long-term liabilities and collateral (93.17% in 2019) and current liabilities and collateral (3, 35% in 2019), and during 2017-2019 equity is growing due to the growth of retained earnings. 9 The results of calculations of the main financial ratios of LLC «Vizazh-Zahid» for 2017-2019. Allow us to state that the company is financially unstable, its borrowed funds are almost 100 percent superior to its own and it depends entirely on borrowed funds. Analyzing the changes that took place in the report on the financial results of LLC «Vizazh-Zahid», we can see that in 2019 compared to 2017, the amount of net income decreased by 59.19% and amounted to 9234.7 thousand UAH. in 2019; together, the company’s net income in 2019 compared to 2017 decreased negatively by 58.79% and amounted to 9339.8 thousand UAH. in 2019; together the costs of LLC «Vizazh-Zahid» in 2019 compared to 2017 decreased by 59.12%, which is a positive trend and amount to 22619.9 thousand UAH. 9247.4 thousand UAH in 2019 LLC «Vizazh-Zahid» is profitable: the net profit of LLC «Vizazh-Zahid» increased in 2019. compared to 2017 by UAH 31.2 thousand, ie by 69.96%, which is a positive trend. All calculated indicators of profitability of LLC «Vizazh-Zahid» for 2017-2019 are quite meager, and therefore the profitability and efficiency of economic activity of the company is very low. In the second section, a SWOT-analysis of the activities of LLC «Vizazh-Zahid» was performed, a system for assessing the effectiveness of customer relations for LLC «Vizazh-Zahid» was modeled, which will increase the efficiency of future profit formation, and net income from product sales and forecasting was performed. net income. According to the results of the SWOT-analysis, we can say that in order to improve the financial condition of the company it is necessary to optimize the structure of current assets; increase the company’s liquidity by refinancing receivables; due to high quality and a wide range of products to sell goods at lower prices than on the market, which will in the long run ahead of competitors and increase profits; to cooperate with suppliers on the basis of pre-concluded agreements, due to which to be able to get a discount, ie to reduce the cost, thus ensuring the growth of profitability. The main idea of the proposed model is to prove that LLC «Vizazh-Zahid» is necessary to analyze not only the current profit from sales, but also future results. 10 Based on the results of the calculations, it is possible to determine the priorities for further relations with customers, which of them will be the most profitable in the long run for the development of the enterprise. Forecasting net income from sales and net profit of LLC «Vizazh-Zahid» by the methods of three-member current average and trend showed that in the I, II, III and IV quarters. In 2020, net income from sales and net profit are projected to decrease. Implementation of the measures proposed in the recommendation part will optimize the structure and composition of current assets of LLC «Vizazh-Zahid» and increase its absolute liquidity, increase sales, improve financial results and increase profits, as well as increase business activity, financial stability and profitability, and and in general to improve the financial condition of LLC «Vizazh-Zahid», and in general the launch of a new additional activity will avoid possible bankruptcy, given the results of the financial condition of the company for 2019. Study object - the financial results of the enterprise. Scope of research - analyzing the management of financial results of the enterprise and develop recommendations for improving the management of financial results of the enterprise. Goal of research: analysis of theoretical approaches to managing the financial results of the enterprise; analysis of the financial condition of LLC «Vizazh-Zahid»; analysis of financial results of LLC «Vizazh-Zahid»; SWOT-analysis of the activity of LLC «Vizazh-Zahid»; economic and mathematical modeling of the system for evaluating the effectiveness of the relationship between LLC «Vizazh-Zahid» and customers; forecasting net income and net profit of LLC «Vizazh-Zahid»; development of recommendations for improving the management of financial results of LLC «Vizazh-Zahid» and assessing the impact of their implementation on the financial condition of LLC «Vizazh-Zahid». Key words: enterprise, financial results, profit, management. 11 References: 1. Bilyk M.D. Financial performance of small businesses: assessment and forecasting. Monograph. / M.D. Bilyk, T.O Bilyk. - Kyiv: PanTot LLC, 2016. - 280 p. 2. Drobysheva O.O. Profit management of the enterprise in a crisis / O.O. 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