МЕТОДИ МЕНЕДЖМЕНТУ ЕВМ У ФІНАНСОВІЙ ДІАГНОСТИЦІ ЕФЕКТИВНОСТІ УПРАВЛІННЯ ВАРТІСТЮ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

In the conditions of increasing uncertainty of the market environment, ensuring the stable reproduction of the cost of economic entities, the use of appropriate management tools, in particular, financial diagnostics, is updated. The purpose of the research. To substantiate expediency of introduction of management methods on the basis of expectations (ЕВМ) for carrying out of financial diagnostics of efficiency of activity of economic subjects. The subject of the research is the theoretical positions and methodical approaches to the formation of the system of financial diagnostics in the management of the cost of economic entities in the light of market expectations. Methods used in the research: scientific knowledge, induction, systematization and theoretical generalization. The hypothesis was that the consideration of the influence of market expectations in the process of enterprise management is the basis of the development of methodological principles of financial diagnostics in the management of the value of economic entities on the basis of the use of management methods of the EBM. Presenting main material. On the basis of the research results, the approaches and the system of indicators for the implementation of financial diagnostics and assessment of the effectiveness of activities (operational, financial, investment) of economic entities are proposed. The originality and practical value of the research is to substantiate the methodical provision of financial diagnostics of cost-oriented enterprises: the management methods of the EBM, the system of indicators and criteria for assessing the economically added value and efficiency of the activity. Conclusions of the research. The use of EBM management techniques and financial diagnostics allows you to determine the deviation of the internal cost from the market and make appropriate management decisions regarding investments.