OPTIMIZATION OF THE FINANCIAL RESOURCES STRUCTURE OF ENTERPRISE SUBJECTS

The article is devoted to the formation of the financial resources optimal structure in domestic enterprises. Theoretical studies of modern points of view on the “financial resources” concept a business entity allowed them to be defined as specialpurpose funds that are formed in the process of distribution and redistribution of incomes of business entities, designed to solve the relevant tasks of their socio-economic development and fulfillment of obligations to the labor collective, financial and banking system and business partners. We analyzed the financial resources structure of the three leading pharmaceutical companies of Ukraine and concluded that it is not homogeneous and not always optimal. In addition, the work identified negative trends that arise in the process of managing financial resources in these enterprises, and which have a direct impact on the quality of doing business, reducing its profitability, and increasing financial and other losses. These included: the imbalance of financial policy, and sometimes its lack; decline in capital productivity, not full use of existing assets; the presence of overdue payments, debt growth; the lack of real data on the financial performance of the company; lack of feedback, inability to implement operational management. In order to ensure the latter, it was proposed to carry out a number of actions aimed at assessing the influence of internal and external factors on companies, setting target indicators in accordance with their development strategy, determining the need for additional financial resources and attracting them, taking into account the target structure. It was noted that the process of managing the financial resources structure is being completed by optimizing the distribution and use of financial resources, as well as the development of proposals for optimizing risk management.