MODALITIES ASPECTS OF ENTERPRISE FINANCIAL RESOURCES MANAGEMENT

The article is devoted to the management of financial resources of business entities. The concept of financial resources is determined by analyzing the theoretical approaches of various authors. The concept of financial resources is complex and multifactorial, which determines additional features of financial resource management processes, requires a systematic approach to the implementation of management mechanisms and management processes. The author's definition of the concept of financial resources management is developed, based on the concepts of systematic nature and an integrated approach to structuring, functional purpose, management mechanisms and management processes, strategic orientation of the concept of financial resources management. The groups of classifications of financial resources are analyzed. It was determined that it is advisable to consider separately management processes for internal and external resources, own and attracted financial resources, because they differ not only in the way of accumulating financial resources, but also in the features of their use, financial accounting and the like. The methods of managing financial resources accumulated in the groups were identified: increasing profitability, managing loans, progressive methods that are closely related to the investment attractiveness of the enterprise. Each method was characterized in terms of the mechanisms of its practical implementation. An algorithm for constructing a financial management system for an enterprise based on the processes of identifying a problem, analyzing and finding ways to solve it, monitoring results and identifying prospects for adjusting management processes in the future has been determined. The implementation of this algorithm allows not only to introduce management mechanisms, but also to carry out subsequent monitoring of their effectiveness and to introduce corrective actions in the financial resources management system at the enterprise.