PECULIARITIES OF MANAGING FINANCIAL RESOURCES OF THE ENTERPRISES IN THE CONDITIONS OF MARTIAL LAW

Abstract

The article presents the results of a study of the peculiarities of the management of financial resources of enterprises in the conditions of martial law on the example of the Antonov State Enterprise. The theoretical basis of the concept of "financial resources" was studied based on the study of scientific literature. Using the abstract-logical method, the essence of the definition of "financial resources" was revealed. The statement is proved that, despite the development of financial theory, including the management of financial resources, which has a rich scientific history, the issue of the formation and use of financial resources in the conditions of war currently remains problematic in both theoretical and applied aspects. In this regard, the relevance of research and determination of directions for improving the management of financial resources by enterprises in Ukraine under martial law conditions has been established. The article examines the peculiarities of the functioning of the company's financial resources management system, in particular the formulation of goals and objectives, the principles of its construction, the process of managing financial resources and its tools under martial law. Considerable attention is paid to the analysis of the composition and structure of the company's financial resources. It has been proven that their volumes depend on the type and size of the enterprise, its type of activity, and production volumes. The financial and economic activity of the Antonov State Enterprise for 2020-2022 was analyzed. Using the method of comparative analysis, it was found that, in general, the company's three-year financial indicators show positive dynamics. The dynamics of changes in the company's capital were evaluated and positive trends in the composition and structure of financial resources were identified. Thus, the growth of equity capital is a positive phenomenon, as it can indicate an improvement in the company's financial condition and its ability to independently finance its activities without significant involvement of external sources of financing. The indicators of the financial results of the Antonov State Enterprise were studied. The results were obtained, which emphasize the importance of the process of managing financial resources in the modern complex conditions of the functioning of Ukrainian enterprises and the need to continue scientific searches for reserves for the effective operation of enterprises in the conditions of martial law.