ФІНАНСОВА РЕЗУЛЬТАТИВНІСТЬ УКРАЇНСЬКИХ ПІДПРИЄМСТВ: ЕФЕКТИ МАСШТАБУ ТА ТЕРИТОРІАЛЬНОГО РОЗТАШУВАННЯ

Objective. To improve and test the methodological approach in the process of as-sessing the financial operations of Ukrainian businesses in terms of their activity scale and territorial location. Methods. The study used the following methods: theoretical generalization and com-parison, analysis and synthesis, tabular visualization, ranking, rating dynamics and struc-ture matrix approach. Results. The controversial approaches to the theoretical aspects of assessing the fi-nancial operating results were analyzed, and they were compared with the theory of finan-cial efficiency. The views of the scientists who advocate importance of financial control and financial controlling to achieve these criteria were assessed critically. The methodical approaches to assess the financial performance of companies based on indicators of the financial market, fuzzy logic, modeling economic behavior were systemized.The methodical approach to assessing the financial performance of Ukrainian enter-prises in terms of their scale and spatial location was grounded. Its testing was conducted on the basis of official data website State Statistics Service of Ukraine. Analytical findings of the study are as follows: a significant concentration of financial results in some regions of Ukraine, especially in the city of Kyiv; the presence of a systemic crisis of financial enti-ties in 2014, which is manifested in the negative dynamics and loss of enterprises of all sizes and regions without exception; possibility of absolute growth potential for the large and medium-sized businesses and relative growth potential for the small and micro busi-nesses. Scientific novelty. The main scientific result of the article is to improve the methodo-logical approach to assess the financial performance of Ukrainian businesses, which takes into account the effects of their scale and regional location, and involves the following steps: ranking financial results among regions, combined with the assessment of the dy-namics and structure; assessment of the financial result of the sized enterprises in Ukraine according to the dynamics of absolute and relative terms; construction some combined effect of Ukrainian businesses matrix size and spatial location; final evaluation of the re-sults. Practical significance. The results are aimed at enhancing tax mechanisms as well as reorganization and bankruptcy tools, the development of national and regional pro-grams that encourage businesses to transition to break-even operations. It also aimed at alignment of regional economic development and synthesis capabilities of large and small businesses.