Y. Zaika, L. Yerysh
Donetsk national
university of economics and trade
named after Mykhailo
Tugan-Baranovsky
FINANCIAL
CONDUCT AS A STRUCTURAL ELEMENT OF ECONOMIC CONDUCT OF TRADE ENTERPRISES
Transformation processes,
which take place in Ukraine and related to the development of different
patterns of ownership, and also conditioned by different objective reasons, do
the value of the category «economic conduct» topical enough in modern terms. An
economic conduct is the one that is a leading concept to explanation
functioning of an enterprise.
With the development of
economy as a sciences, different interpretations of economic conduct were
formulated, and also different approaches are formed in relation to its
understanding leading scientists who were engaged in the study of this
question.
In the opinion of N. Shibaeva, the
feature of economic conduct of an enterprise consists in the fact that such
conduct represents all economic relations of enterprises which arise in the
process of economic cooperation of subjects.
In the opinion of G. Kaplenko,
the category «economic conduct of an enterprise» is a combination of
appropriate actions, which reproduces the essence and character of economic
activity, that is conditioned by the influence of objective and subjective
factors, for realization of prior aims of an enterprise in the conditions of
choice and adaptation to the changes.
The problem of determining the
essence of «economic conduct of enterprises» in scientific literature not
enough attention, and terminologies of economic conduct of trade enterprises in
general (taking into account that exactly trade is the leading industry for
economic development of the society and state). Therefore, in my opinion, an
economic conduct of a trade enterprise is a combination of appropriate actions
for realization of priority aims of an enterprise in the conditions of choice
and adaptation to the changes, which reproduces the essence and character of
economic activity of a trade enterprise, which is related to the choice of
economic alternatives with the purpose of rational choice in which charges are
minimized and a net profit maximal. A criterion for the classification of
economic conduct of enterprises, is suggested to consider the progress of adaptation to the new terms,
which is mainly determined by the dynamics of profitability.
Profitability in its term is a
financial performance of enterprise indicator, that is why I think that it is
reasonable to consider its financial conduct in the economic conduct of a
trade.
A financial conduct is a
variably of directions of financial activity of an enterprise and a set of its
actions and reactions on an environment where money relations emerge. A
category of financial conduct is one of key for functioning of a trade
enterprise in modern terms.
In modern terms a trade an enterprises
independently elect sources of financing and form directions of profits and
charges, that is elect them own financial conduct.
The financial conduct of a
trade enterprises is based on financial activity which as a result results in
the changes of size and contents property and adopted asset of enterprise.
A financial conduct of a trade
an enterprises is a choice of directions of financial activity of a trade an enterprise;
a combination of appropriate actions, which reproduces the essence and
character of the financial activity, under the influence of objective and
subjective factors for realization of priority aims of the enterprise.
Financial conduct will be a
method of realization of basic tasks of financial management, the accent of
which is done on efficiency of using turnover assets, property and loan asset,
and also on making of profitable relationships with creditors, financially - by
credit establishments etc.
If taking for basis the
financial conduct of all of a trade enterprises of country over the last few
years, it is possible to see that it is characterized by the presence of a dominant
stake of private capital, a positive financial result, insignificant
profitability and high account payable, and also by the big sums of loan
capital, mainly credits.
LIST OF THE UTILIZED
SOURCES
1. Державний комітет статистика в Донецькій області (витяг)
2.
Капленко Г.В. Формування економічної поведінки підприємств: автореф. дис. канд.
екон. наук : 08.06.01 / Г.В. Капленко; НАН України; Інститут регіональних
досліджень. – Л., 2005. – 20 с.
3. Мазаракі А.А.
Економіка торговельного підприємства. Підручник для вузів. (Під ред. проф. Н.М.
Ушакової) – К. «Хрещатик», 1999. – 800 с.
4.
Фінансова звітність торговельних підприємств [Електронний ресурс]. – Режим
доступу: http://www.smida.gov.ua
5.
Шибаєва Н.В. Особливості економічної поведінки суб’єктів господарювання в
умовах ринкової трансформації економіки: автореф. дис. канд. екон. наук :
08.01.01 / Н.В. Шибаєва; Харківський національний університет ім. В.Н. Каразіна. – Х., 2002. –
16 с.