CONTROL AND ANALYTICAL PROCEDURES IN THE CRISIS MANAGEMENT SYSTEM OF THE ENTERPRISE

Abstract

The aggravation of the crisis of the world economy highlights the need to minimize the impact of crisis risks on the results of economic activity of enterprises. The events of the previous and current years show that micro, small and medium-sized enterprises suffer the most from the consequences of the crisis, which, unlike large enterprises, do not have effective safeguards for timely detection and prevention of crisis threats. This requires businesses to identify in a timely manner, primarily operational risks, which include a decrease in business volumes and, as a consequence, a slowdown in the growth of operating income and a decrease in operating profit, which leads to an exacerbation of financial risks - reducing the profitability of operating activities, as well as the return on assets and capital of the enterprise and the deterioration of the financial condition of enterprises. Factors of the crisis as a subject of crisis management are phenomena that are the causes of disruption of the stable development of the enterprise are described. Depending on the environment, the factors of the crisis are divided into external (which cannot be influenced by an individual enterprise) and internal (which are subject to regulation by the crisis management systems of the enterprise). To identify the problematic parts of the trade enterprise, the modeling of operating profit is proposed, which is calculated by the method of direct calculation: increase in income and decrease in costs creates an increase in profit, decrease in income and increase in costs reduce profits by an appropriate amount. To reduce the risk and loss of solvency of the enterprise, the use of a payment calendar is recommended. Cash flows in the payment calendar are grouped by type of activity according to the areas of receipt and expenditure of funds, which allows to identify potential crisis threats in a timely manner and to form criteria for assessing the risk of insolvency. It is advisable to use the method of assessing potential bankruptcy according to a system of formalized and informal criteria, supplemented by an indicator of working capital, the negative value of which is a sign of the critical financial condition of the entity. Effective crisis management of a trade enterprise is based on the use of information on indicators of operating and financial activities, the negative change of which leads to the formation of crisis situations. Given the limited resources of crisis management of a large number of enterprises operating in the commodity market of Ukraine, the article proposes a system of control and analytical procedures, the use of which allows to assess risks and identify safe economic activities without involving consulting audit firms and marketing agencies.