FINANCIAL MANAGEMENT ACTIVITIES OF ENTERPRISES IN THE MODERN ECONOMIC CONDITIONS
Authors: Aleskerova Yuliia , Fedoryshynа Lidiіa 
Published: September 2024

The purpose of the study is to deepen the theoretical and methodological foundations and improve the practical recommendations regarding the financial management of companies in modern economic conditions. Results. Thus, it can be argued that modern crisis management of enterprises should be preventive in nature and be carried out in anticipation of negative crisis phenomena that lead to a loss of financial stability and solvency. According to the authors, the changing market environment creates an objective need to consider crisis management not as a one-time problem-oriented action, but as a continuous process, since it is known that it is easier to prevent a problem than to eliminate its consequences. It is evident that the practical implementation of management decisions necessitates the availability of appropriate sources of funding. These can be mobilised through the effective functioning of the financial mechanism, which comprises financial methods, financial levers, regulatory and information support. The efficacy of crisis management in enterprises hinges on the sufficiency of financial resources, which in turn depends on the selection of an appropriate method and instrument. Hence, the issue of optimal choice and feasibility of using financial methods in the context of crisis management of enterprise is a promising area for further research. The economic performance of the private company (PС) for the period 2021-2023 is positive, with an acceptable level of profitability. There is a threat of financial risk for the PС due to an increase in the amount of funds raised. At the same time, equity's manoeuvrability is increasing, indicating effective management of financial flows. Despite certain downward trends in the financial condition, the company has a significant margin of safety due to the fact that fixed costs are 21% or more. It follows that the main objective of financial management is to ensure growth in net income and profit, which can be achieved by increasing the production of veterinary drugs, growing sales of feed additives and providing services. Consequently, the most pressing objective of financial management at PC "O.L.KAR.-AgroZooVet-Service" is to enhance revenue generation and align financial flows. Methodology. The article develops methods of financial management of an enterprise, which envisage identification, analysis and development of models of anti-crisis management. Value / Originality. The management of the enterprise of wholesale trade in intermediate products is currently considered one of the most important and complex areas of activity and requires detailed consideration from the point of view of financial activity. The results of financial activity of PC "О.L.KAR.-AgroZooVet-Service" prove its efficiency. However, there is a clear tendency towards a certain complication of the efficiency of work, which is mainly connected with the influence of military events, the crisis state of the economy in general, the divergence of the trends in the price of the company's products and its costs, and fluctuations in the exchange rate. At the same time, the management of the PC conducts a financial policy aimed at development, accumulating profits in its capital and providing the necessary funds for the development of the company's fixed assets. Therefore, measures of anti-crisis management of the enterprise are proposed after calculating the bankruptcy model of the enterprise. Prospects for further research are related to the development of optimal solutions for managing the finances of business entities in Ukraine. Summing up the above, it can be noted that during the analysed period, the financial condition of a private enterprise did not deteriorate significantly: the company makes profits, but the indicators of financial stability and solvency attract special attention. Guided by these instructions and instructions for increasing the level of financial stability and improving financial management, PC "О.L.KAR.-AgroZooVet-Service" will maintain a stable and competitive level of financial and social activity on the market under proper financial management under the management, even in difficult times of martial law in Ukraine.