ФІНАНСОВЕ ПРОГНОЗУВАННЯ В АНТИКРИЗОВОМУ УПРАВЛІННІ ПІДПРИЄМСТВ
Authors: Костирко Лідія Андріївна , Конєв Владислав Вікторович 
Published: April 2024

Formulation of the problem. The article is devoted to the problem of financial forecasting as a tool of anti-crisis management. The purpose of the study is to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on an integrated approach. The object of the study is financial forecasting in anti-crisis management of the enterprise. Methods used in the research: scientific knowledge, method of generalization, comparison, logical and meaningful, methods of induction and deduction, analysis. The research hypothesis consists in the assumption of the need to develop the theoretical and methodological foundations of financial forecasting in anti-crisis management based on a comprehensive approach, which involves the use of a flexible toolkit of diagnostics, analysis and forecasting, which provides an opportunity to identify the onset of the risk of crisis events and to form options for the development trends of enterprises and vectors of the anti-crisis strategy, taking into account changes in the economic environment. Presenting main material. The prerequisites, essence, subject field and fundamental characteristics of the conceptual provisions of financial forecasting in anti-crisis management are highlighted, which provides a holistic view of its organizational and methodological support based on a comprehensive approach. The methods of financial forecasting at the enterprise are systematized and the features of their scope of application, advantages and disadvantages, selection criteria are revealed. The expediency of using methods for diagnosing the bankruptcy of enterprises in conditions of instability is substantiated, and a list of critical indicators of the probability of bankruptcy of the enterprise is given. The sequence of the process of developing financial forecasts in the format of the balance sheet is proposed. Originality and practical significance are the recommendations regarding the proposed methodical approach to the development of financial forecasts in the format of a balance sheet model of itemized calculation of assets and liabilities, based on financial reporting data, which provides an opportunity to generate information to justify management decisions on the choice of an enterprise development strategy based on the criterion of value maximization. Conclusions. The implementation of recommendations for the development of theoretical and methodological provisions of financial forecasting in anti-crisis management based on an integrated approach provides a holistic view of the sequence of the forecasting process and the use of its tools to justify anti-crisis mechanisms aimed at finding reserves to ensure the continuity of business operations. The use of flexible financial forecasting tools allows to identify the onset and prospects of the risk of crisis events and to form options for the development trends of enterprises and vectors of anti-crisis strategy in conditions of unpredictability of changes in the economic environment.