METHODOLOGICAL BASE OF MANAGEMENT BY THE SOURCES OF FORMING OF FINANCIAL RESOURCES OF ENTERPRISES

DOI №______

Abstract

The article reveals the results of the analysis of theoretical and methodological aspects of the formation of a modern management system for sources of financial resources of enterprises taking into account the features of the functioning of the domestic economy. It is noted that the creation of an effective system for managing the formation and use of financial resources of an enterprise requires the identification of both the financial resources themselves and the sources of their formation. It is disclosed that for identification and effective management it is important to classify sources of financing. The requirements for classification based on quantitative and qualitative characteristics are clarified. The main groups of classification of sources of formation of financial resources and the scope of their application are determined. The importance of estimating the cost of funding sources on the basis of the theory of structure and cost of capital is argued.
It is open that the practical aspect of the theory of structure and cost of capital in the context of managing the sources of financial resources of enterprises is that its methodological and methodological apparatus is used to solve the problem of optimization (rationalization) of sources of financing and determining their prices, which is used in the models of compounding and discounting.
The expediency of determining the price of sources of financial resources based on the cumulative method is substantiated.
Established distinction feasibility planning and policy papers on financial budgets and operational plans, allowing you to clearly identify analytical tools for the financial planning capabilities, to establish the relationship between different types of documents, coordinate and harmonize the sequence of predictive calculations. Reveals the need to develop local regulations governing the budget process, determine the sequence of stages, time and resource constraints related to the implementation of budgetary procedures.

Key words: financial resources, sources of financing, classification, cost (cost) of sources, estimation methods, structure optimization, cumulative method.

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