FINANCIAL DIAGNOSTICS IN THE CONTEXT OF ANTI-CRISIS MANAGEMENT

The article is dedicated to the development of conceptual provisions for the establishing and functioning of the financial diagnostics system in the context of anti–crisis management. Problem of diagnostics in anti–crisis management is attributed to insufficiently researched problems in the Ukrainian economic and management science. Due to researches in the sphere of theory of artificial intellect and information, expert systems, theory of games, probabilities and statistical decisions, mathematical statistics, statistical theory of identification, as well as accumulated experience of diagnostics in medical, biological and technical sciences, diagnostics was recognized as special independent cognition process. Aim of the article is theoretical and methodological grounding of conceptual provisions of the financial diagnostics as the element of anti–crisis management system on the enterprise and practical realization of methodical approaches to its implementation. Research permitted to make the following conclusions. Advantages of applying financial diagnostics in enterprise management include the possibility to determine aims and tasks not only in relation to the object of diagnostics, but also to enterprise in general; flexibility of diagnostics system permits to use it in management with the help of developing and using the corresponding system of diagnostics indicators; complexity of diagnostics system presupposes the monitoring of condition and tendencies of constituents of diagnostics object and provision of cooperation between all the structural units with the aim of managing the financial and economic results of activities, elimination of deviations from the planned values of indicators, prevention of crisis and reaching the established targets.