Structural-dynamic tools for evaluating the efficiency of the enterprise financial management

The analysis of the effectiveness of financial management in the enterprise in «traditional» performance is based on the interpretation of profitability and financial stability indicators or the construction of a value-added model. However, if we consider the company as an object of management in the form of interacting elements, these methods will not reflect the resulting synergistic effect, which is necessary to assess the effectiveness of the company’s management and its managers. Therefore, the article uses modeling methods in the ordinal scales of the theory of economic systems to offer structural and dynamic tools that allow on the basis of system principles and priority consideration of synergy of interaction to evaluate the effectiveness of the financial Department in the enterprise, to highlight the role of the subjective factor in changes in financial indicators. The tools are designed with the possibility of using universal accounting data of enterprises without adaptation. They include an algorithm for calculating the integrated assessment to achieve the strategic financial goals of the enterprise, as well as factor analysis. The use of the proposed tools as part of both Express and comprehensive financial and economic analysis will allow quite simple and flexible ranking of violations in the organization by the degree of priority impact.