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24ECONOMIC SCIENCES
УДК 005.511: 004.732.057.5:657
Mulyk Ya.I.
Candidate of Economic Science, Associate Professor of Department of the Audit and State Control Department Vinnytsia National Agrarian University DOI: 10.24412/2520-6990-2021-16103-4-13 USE OF MOBILE APPS FOR BUSINESS, ACCOUNTING AND CONTROL
Мулик Я.И.
к.э.н., доцент кафедры аудита и государственного контроля Винницкий национальный аграрный университет
ПРИМЕНЕНИЕ МОБИЛЬНЫХ ПРИЛОЖЕНИЙ ДЛЯ БИЗНЕСА, УЧЕТА И КОНТРОЛЯ
Abstract.
The essence of mobile applications is investigated in the article. It is determined that the mobile application is a stand-alone software designed to work on smartphones, tablets and other mobile devices, which is installed through the markets: portals, stores, marketplaces in order to optimize and solve user problems. The forecast of the basic directions of development of network technologies is presented. A comparative description of the main types of mobile applications. It is noted that today there are several approaches to the technical implementation of applications for mobile devices, namely - native, hybrid, progressive (PWA). Among the most used types for business and customers should be distinguished: for process automation; to increase productivity, collaboration and collaboration; to "continue" on-line services and mobile applications as a regular customer card. The most popular types of mobile applications for business and customers are analyzed. A review ofpopular mobile applications for small businesses. The most popular applications for financial accounting are described. The functionality of mobile applications is analyzed. Conclusions are made on the feasibility of using mobile applications in the activity.
Аннотация.
В статье исследована сущность мобильных приложений. Определено, что мобильное приложение -автономное программное обеспечение, предназначенное для работы на смартфонах, планшетах и других мобильных устройствах, устанавливается через рынки: порталы, магазины, маркетплейсы с целью оптимизации и решения задач пользователя. Представлены прогноз основных направлений развития сетевых технологий. Осуществлена сравнительная характеристика основных видов м обильных приложений. Отмечено, что на сегодняшний день существует несколько подходов технической реализации приложений для мобильных устройств, а именно - нативные, гибридные, прогрессивные (PWA). Среди наиболее используемых их типов для бизнеса и клиентов следует выделить: для автоматизации процессов; для повышения производительности, коллаборации и совместной работы для «продолжения» on-line сервисов и мобильные приложения как карта постоянного клиента. Проанализированы самые популярные типы мобильных приложений для бизнеса и клиентов. Осуществлен обзор популярных мобильных приложений для малого бизнеса. Охарактеризованы наиболее популярные приложения для ведения финансового учета. Проанализированы функциональные возможности мобильных приложений. Сделаны выводы о целесообразности использования в деятельности мобильных приложений.
Keywords: mobile app, mobile devices, information technology, business, intangible asset.
Ключевые слова: мобильное приложение, мобильные устройства, информационные технологии, бизнес, нематериальный актив.
Introduction. Today, the technology market is in- use phones to work with documents, mail, solve certain
creasingly gravitating towards portable devices. After problems, and most often these functions are used by
all, it is important for modern man to have constant ac- entrepreneurs. With such a high degree of use of
cess to the Internet, e-mail, social networks. The incon- smartphones and tablets, the range of mobile applica-
venience of using desktops and laptops is increasingly tions for them is growing. Therefore, it is very im-
bringing mobile phones and tablets to the fore. Devel- portant to find out the essence of mobile applications,
opment of mobile applications at the present stage is an their types and prospects for use in business, and in par-
extremely popular service. The number of mobile users ticular for accounting and control.
on different platforms is growing every day. Today, the Products and services of the information technol-
user requires a wide range of different software for of- ogy market are covered in the works of LV Malyarets,
fice and business tasks. DV Velikorodnoi, OA Teryanik and others. The use of
Today, mobile applications have taken over a mobile applications in various fields, their prospects,
large part of the work from the computer. Users often problems - covered in the studies of M. Arovina, OI
Grabar, DV Lubko, EA Olkhovsky, SS Salnikov, GS Prokudin, A O. Pashko, NM Poleva. The problems of the use of cloud technologies in economics and accounting, in particular, are devoted to the work of the following domestic scientists: IV Bakova, KO Vol-skaya, AP Dykogo, Yu. Yu. Dyulicheva, RI Machuga, V. A. Sokolenko, S. Yu. Robul. However, the speed of dissemination of innovative software solutions necessitates in-depth study of their prospects, the possibility and necessity of application in the national information space.
The aim of the article is to study the essence and prospects of application of mobile application technology in the national information space and modern business.
Presenting main material. Mobile devices are rapidly increasing their penetration into all spheres of life both in Ukraine and in the world. Last year, more smartphones were sold than personal computers. And experts predict that next year mobile phones and tablets will overtake the classic desktop computers for sale. Software development is influenced by global trends in the growth of mobile devices and network technologies.
Globally, the total number of Internet users is projected to grow from 3.9 billion in 2018 to 5.3 billion by 2023 at a CAGR of 6 percent. In terms of population, this represents 51 percent of the global population in 2018 and 66 percent of global population penetration by 2023 (Figure 1).
^epe^o: [3]
Fig. 1. Global Internet user growth
While the growth in the number of Internet users Western Europe), the fastest growth is projected to oc-is a global trend, we do see regional variations (Table cur in the Middle East and Africa (10 percent CAGR 1). While the region with the highest adoption through- expected from 2018 to 2023). out the forecast period is North America (followed by
Table 1
Internet users as a percentage of regional population
Region 2018 2023
Global 51% 66%
Asia Pacific 52% 72%
Central and Eastern Europe 65% 78%
Latin America 60% 70%
Middle East and Africa 24% 35%
North America 90% 92%
Western Europe 82% 87%
^epe^o: [3]
Globally, devices and connections are growing faster (10 percent CAGR) than both the population (1.0 percent CAGR) and the Internet users (6 percent CAGR). This trend is accelerating the increase in the average number of devices and connections per household and per capita. Each year, various new devices in different form factors with increased capabilities and intelligence are introduced and adopted in the market. A growing number of M2M applications, such as smart meters, video surveillance, healthcare monitoring, transportation, and package or asset tracking, are contributing in a major way to the growth of devices and connections. By 2023, M2M connections will be half or 50 percent of the total devices and connections.
M2M connections will be the fastest-growing device and connections category, growing nearly 2.4-fold during the forecast period (19 percent CAGR) to 14.7 billion connections by 2023.
Smartphones will grow the second fastest, at a 7 percent CAGR (increasing by a factor of 1.4). Connected TVs (which include flat-panel TVs, set-top boxes, digital media adapters [DMAs], Blu-ray disc players, and gaming consoles) will grow next fastest (at a little less than a 6 percent CAGR), to 3.2 billion by 2023. PCs will continue to decline (a 2.3 percent decline) over the forecast period. However, there will more PCs than tablets throughout the forecast period and by the end of 2023 (1.2 billion PCs vs. 840 million
tablets).
By 2023, the consumer share of the total devices, including both fixed and mobile devices, will be 74 percent, with business claiming the remaining 26 percent.
Consumer share will grow at a slightly slower rate, at a 9.1 percent CAGR relative to the business segment, which will grow at a 12.0 percent CAGR.
Fig. 2. Global device and connection growth
^epe^o: [3]
Globally, the average number of devices and connections per capita will grow from 2.4 in 2018 to 3.6 by 2023 (Table 2).
Table 2
Region 2018 2023
Global 2.4 3.6
Asia Pacific 2.1 3.1
Central and Eastern Europe 2.5 4.0
Latin America 2.2 3.1
Middle East and Africa 1.1 1.5
North America 8.2 13.4
Western Europe 5.6 9.4
^epe^o: [3]
Among the countries that will have the highest average of per capita devices and connections by 2023 are the United States (13.6), South Korea (12.1), and Japan (11.1).
In Ukraine, as in other countries around the world, most mobile devices are sold with an already installed set of mobile applications. These include a web browser, an email client, a calendar, an app for purchasing and listening to music, and more. Some pre-in-stalled applications can be removed from the mobile device by the user, using the usual removal process, freeing up more storage space for other (desired) applications.
Mobile app - software designed to work on smartphones, tablets and other mobile devices. Many mobile applications are installed on the device itself or can be downloaded from online mobile application stores, such as the App Store, Google Play, Windows Phone Store and others, for free or for a fee [12].
Initially, mobile applications were used to quickly check e-mail, but their high demand has led to the expansion of their purposes in other areas, such as games
for mobile phones, GPS, communication, video viewing and Internet use. The market for mobile applications today is very developed and growing steadily [12].
Practice shows that mobile applications began to appear in 2008, and, as a rule, they are now managed by companies that own mobile operating systems: Apple App Store, Google Play, Windows Phone Store and BlackBerry App World. However, there are some kind of independent app stores such as Cydia, GetJar and F-Droid. Many mobile applications are free to install and use, but there are also paid ones. All applications are usually downloaded from the platform immediately to the target device, but sometimes, they can be downloaded to laptops or computers. As a rule, 20-30% of the cost of paid applications goes to the distributor company, and the rest - to the manufacturer. Therefore, the same application may have a different cost, depending on the mobile platform [4].
Today, there are several approaches to the technical implementation of applications for mobile devices, namely: native, hybrid, progressive (PWA). Their main characteristics are presented in table3.
Table 3
Comparative characteristics of the main types of mobile apps
Native Hybrid PWA
Ability to reuse the code The code is developed separately for each platform Possible reuse of the code Possible reuse of the code
Access device features Most Complete Restricted Access Very low
Distribution model Download in the application store Download in the application store Access by URL
Productivity High Low Low
Device support High High Average
Popularity High Average Average
Support for external libraries High Average High
Source: generalized by the author on the basis of literary sources
In general, they can be divided into programs for internal needs of the company (applications on the devices of employees or on the devices of the company), and applications for marketing, branding and sales (applications on the devices of business customers) [5].
Applications for internal tasks began to gain popularity after the formation of the concept of BYOD (Bring Your Own Device) in US companies. When company management realized that smartphones were used for work and carried high risks of information
leakage (in case of loss or theft of the device), and the ban or division of devices into work and home works poorly, they tried to take control of mobile space. . Now every major mobile vendor (Apple, Google, Microsoft) has certain mechanisms by which you can clear information from the central server and disable access to data on lost mobile devices or on devices of remote employees [5].
In fig. 3 shows the most popular types of mobile applications for business and customers in Ukraine.
The most popular types of mobile applications for business
Mobile applications for process automation
Advanced automation systems for restaurants, hotels, shopping malls, which reduce the cost of startup and support compared to full-fledged PC-based workstations
2. Applications for prodUCtivity, collaboration and collaboration:
- systems for sharing files and collaborating on
them;
- internal communication, messengers, message
trackers;
- electronic questionnaires, mobile versions of cor-
porate social networks;
- project and task management systems that require constant collection, refinement and synchronization
of information.
1. The application as a "continuation" of online services:
- mobile windows of online catalogs and shops; - applications for buying tickets; - mobile banking; - order status or parcel status trackers.
The most popular types of client mobile applications
2. Mobile application as a loyalty program. Recently, it has become convenient and fashionable to use the application instead of a regular customer card.
It should be remembered that by creating such an application for your business, you will work only with loyal customers who have a smartphone of the desired brand, which are very few and which would of_ten suffice and SMS / E-mail mailings._
Fig. 3. Types of mobile applications for business and customers Source: built by the author on the basis of [5].
For small businesses, the use of digital technology is not a luxury but a necessity. When everyone in the team is worth their weight in gold, applications that automate many organizational issues help to cope with
current affairs and find time for leisure and self-development.
Table 4 lists 10 popular mobile applications for small businesses.
Table 4
An overview of popular mobile apps for small businesses
№ n/n Name Feature
1. Expensify The application helps to synchronize credit cards and bank accounts, pay in cash by scanning a check.
2. LinkedIn Helps keep up to date with industry news, find the right contacts and keep in touch with existing ones.
3. Any.DO Task manager, which allows you to synchronize data on mobile (Android, iPhone), enter new tasks with voice commands, sort by folders, date of execution, geolocation and delete completed tasks with normal shaking.
4. Sign Now Electronic signature, which is always ready. Just upload a document in pdf, Word or other file to the application, then you can sign with your finger - and send the document by mail or save it.
5. Asana. An application for organizing the work of the team. A project is created, sent to invited participants, with the help of this application you can assign people responsible for the tasks, make a calendar of cases and more.
6. inDinero An application that allows you to keep all accounting online, track income, taxes, expenses. All data is stored by multi-step protection.
7. Foursquare Thanks to the "checks", which have already become part of the everyday lexicon, many small business owners have managed to attract customers almost by hand: the Foursquare application displays on the map available nearby cafes, shops and other leisure venues.
8. Evernote Task manager, universal notebook, repository of all ideas. The application allows you to make recordings, including voice, attach pictures, recognize audio and images, save web pages and handwritten notes.
9. TripIt The application will be appreciated by everyone who travels frequently on business. All you have to do is send a registration confirmation letter to the organizer, and the application will create an entry in the log and a point in your route, and will also help to keep all the necessary documents on the road in one place.
10. HootSuite Now that everyone in small business has realized that without SMM it is expensive and difficult to promote, it remains to learn to keep up. HootSuite, a mobile application for cross-platform publishing, will save time on posting on Facebook, Twitter, Foursquare and LinkedIn.
Source: built by the authors on the basis of [1].
Mobile apps are very helpful in keeping track of your finances. With them, you don't need to carry a notebook or memorize everything you spent during the day to write it down in the evening. Everything can be done quickly and conveniently - anytime and anywhere.
Among the most popular applications for financial accounting should be noted:
1. Monefy - an application for mobile devices based on iOS and Android. The main features are free.
but it is possible to purchase a premium package to expand them.
Specifics:
- formation of cost statistics by categories;
- the ability to control not only the personal budget but also the family;
- the ability to plan expenses according to a given budget, rather than the total amount of income;
- synchronization with other devices;
- creation and export of reports.
Source: Google Play screenshot
j y ADD TOILETRY"
Fig. 4. Screenshot of Monefy program
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2. Money Manager - a free application for cost and income control, available on iOS and Android. Useful functions:
- reminders about regular payments;
- multicurrency and conversion at the current exchange rate;
- recognition of checks;
- visualization of expenses and income with the help of charts and reports;
- detailed reports for each period and each category.
Source: Google Play screenshot
Fig. 5. Screenshot of Money Manager
3. CoinKeeper - a program for mobile devices on iOS and Android. There is also a web version of Coin-Keeper that can be used on computers. Offers interesting opportunities to help control finances: - shared access from various devices;
- automatic import of expenses from bank accounts and their distribution by categories;
- setting spending limits by category;
- detailed statistics and advanced analytics;
- forecasting the future financial position on the basis of the received data on expenses and incomes.
Source: Google Play screenshot
Budget
each category Fig. 6. Screenshot of CoinKeeper
4. Intuit QuickBooks Online - In this list of programs for small businesses, perhaps none of them saves as much time as QuickBooks. Their task automation allows you to focus on important areas of your business, while great customer support means you'll never get
stuck when a problem arises. Because this software is so widely used, chances are the accountant will be happy that you chose QuickBooks to simplify integration
Source: Google Play screenshot
Fig. 7. Screenshot of QuickBooks
4. Money Lover - the application has an interesting design and many features. It sorts funds into different "wallets" and monitors their condition. The main feature of Money Lover is that it is able to record the debts of individuals and regular payments and at the right time to remind about the payment of payments. In the application, you can create plans for large purchases or savings - the funds that need to be set aside each month will automatically "disappear" from the owner's budget. You can also create separate wallets and track expenses here.
5. Wallet - the application also boasts a simple intuitive interface and during registration provides owners with an online assistant that introduces you to all the tools. Its feature is automatic control of finances. In Wallet, you can link multiple bank cards and it will synchronize transactions by category and categorize them. You can summarize all financial transactions in clear graphs created by the application. You can also find current exchange rates here.
6. Zen-mani: cost accounting - the application boasts maximum automation and is suitable for those who have tried hundreds of times to control their costs, but each time forgot to write them down. Zen Money syncs with your card account and automatically sorts each transaction by category.
7. Spendee - in the application everything is very simple: there are three tabs - transactions, statistics and budget, and one large button for making receipts and expenses. Here you can also tie a bank card for easy synchronization. Spendee has a monthly budget limit and a payment planner that reminds you to pay for kindergarten or communal services. The application also allows you to maintain a joint budget from different accounts.
8. Expensify - the main task of this application -
to recognize the cashier's check. It is very easy to use: all you need to do is take a photo of the check from the store or restaurant, and the program itself will send it to the desired cost section. Expensify is ideal for those who often go on business trips and provide management with a report on their expenses - with an application in which all the checks are collected, it will be much easier to do so.
9. AndroMoney is a personal finance tool for use on your mobile phone. By using this tool, we hope you can better manage your wealth.
Focus on:
1.Ease of use: keep it intuitive to operate
2.Powerful:daily accounting, managing categories, or even drawing detail reports, AndroMoney can easily manage it.
If you have any problems about how to use it or ideas about how to improve it, feel free to email us. We appreciate your feedback!
features
- Multiple accounts and currency support account balance & account transfer
- Cloud Storage (Dropbox , GDdrive)
- Any currency with downloadable rates
- Number pad with calculation
- Hierarchical categories with custom attributes
- Simple/ Detail / Custom Budgets
- Trend, Pie and Bar charts for Expense and Cash
Flow
- Password Protection
- Overview your expense and income summary
- Back up data to Excel/ Mac Number
Manage your expense and money easily.
11. Mobile app 1C. The 1C mobile client was created by the developers so that those employees who are not permanently in the office can fully engage in
«шушшшим-шигмак» #ш@з)), 2021 а economic sciences
11
their work. Mobile applications allow you to perform all necessary operations on smartphones and tablets, and management - to plan the company's activities, optimize and monitor the work of employees.
Advantages of 1C for Android:
- ease of use and mobility;
- the ability to perform basic operations using a mobile phone;
- access to the database from anywhere in the world;
- the possibility of using cloud solutions [6].
The mobile app can be installed on any Android device. FOR implemented such functions as:
- work with document circulation (creation of reports, registration of orders, inventory, keeping records of return of goods);
- making payments, control of mutual settlements with clients;
- creation of special questionnaires for the work of
employees who work with suppliers, buyers;
- control of movement of employees. Mobile platform 1C The company on the principle of the navigation system transmits information about customer visits, as well as allows you to quickly transfer employees;
- creation of necessary documents, reports, plans, use of already ready standard types of documentation for simplification of work;
- work with the current range of goods and tracking the dynamics of product sales;
- the possibility of creating digital documents as a supplement to the general documentation (may serve as evidence in controversial points);
- compatibility with external devices that read information. 1C Android allows you to work with barcode scanners, cash registers, tablets and other equipment [6].
Source: Google Play screenshot
Fig. 8. Screenshot of the programlC
Functionality and ease of use are at a high level. Developers are constantly improving the program, troubleshooting minor issues and taking into account the wishes of users. In general, the 1C mobile platform fully meets all the stated characteristics and requirements of users.
The 1C platform allows you to develop mobile applications. Moreover, this process is not much different from the development of a standard configuration. The only difference is that it starts and works on tablets and mobile phones, and not only on PCs. Ready-made configurations can then be run on devices running Android and iOS [6].
Once the development of 1C mobile applications is complete, ready to work can be installed on the device to all employees (regardless of which operating
system they use). The version not lower than 8.3 is considered to be optimal for the development of mobile applications.
1C mobile platforms significantly simplify the work of both employees of the company, which are not tied to the workplace, and developers, who find it easier to optimize the functionality of the software and adjust it to the specific requirements of the enterprise [6].
In the business segment, mobile applications are offered by large corporations and retail chains. Their services are usually free for customers and include a variety of information and operational capabilities (Table 5) [2].
One of the key advantages of using applications for entrepreneurs is the possibility of retargeting, ie the mechanism of advertising to users who are already in-
terested in a particular product, but in certain circumstances did not make a purchase.
Among its mobile features are:
- analysis of customer behavior and reminders of unfulfilled tasks using push notifications;
- use of geolocation service and customer preference information based on search and purchase history for advertising.
However, mobile applications allow you to use any service much more conveniently than websites, because they work without access to the Internet and use the built-in API of the portable device. Also, their use allows the entrepreneur to create a strong brand and expand the market. The implementation of mobile loyalty programs has become a proven tool that allows you to
effectively interact with the seller with customers, while studying the characteristics of their behavior and incentives. And the integration of applications with social networks provides an increase in the number of customers.
In general, mobile applications successfully combine the advantages of a convenient format with quick access to relevant information. However, from the common mistakes made by developers in their creation should be noted the reduction of program code and the maximum reduction in the size of the program, which in turn reduces productivity. The focus should be on performing specialized user tasks in parallel with reducing the time to obtain the desired result.
Table 5
Analysis of the functionality of mobile apps
Name Bank Operating customer Information system Banking operations
Privatbank Android, iOS, Windows Phone More than 20 applications: map of ATMs and branches, catalog of institutions for payment of court fees, list of points of sale of the Bonus Plus program, etc. Access to all cards and user accounts and transactions with them (payment for goods, services, money transfers, etc.); account management
First Ukrainian International Bank (FUIB) Android, iOS, Windows Phone Cards with branches and ATMs (except Mipgioadz version), major currency converter, bank news feeds, contact information Transactions with money in own accounts (payment for goods, services, money transfers, etc.)
Raiffeisen Bank Aval Android, iOS Information on the nearest branches, ATMs, news and exchange rates Transactions with money on own accounts, account management, money transfer in favor of third parties
Oschadbank Android, iOS Information on the nearest branches, ATMs, news and exchange rates Online banking for bank customers, account management, re-issuance of payment cards, opening a virtual card and transactions with it
Alfa-Bank Ukraine Android, iOS Information on the nearest branches, ATMs, news and exchange rates Online banking for bank customers, money transfer from card to card without a system account
Delta Bank Android, iOS Information about the nearest branches and ATMs, products and services; deposit calculator; exchange rates; currency converter; -
Pravex Bank Android Information on the value of 12 currencies, including the Japanese yen and the Swiss franc -
Source: built by the authors on the basis of [2].
Thus, the mobile application as one of the main information flows of the enterprise provides: instant access to data for users of any level; two-way wireless communication with technological equipment and information system; receiving up-to-date information in real time; quick decision-making. Certain functions are implemented on the basis of minimalist and functional, user-friendly interfaces, optimal design that allows you to fully focus on the technological process, the performance of official duties.
Conclusions. Summing up this study, it should be noted that the mobile application is a standalone software designed to work on smartphones, tablets and other mobile devices, which is installed through the markets: portals, stores, marketplaces to optimize and solve user problems.
Today, there are several approaches to the technical implementation of applications for mobile devices, namely - native, hybrid, progressive (PWA). Among the most used types for business and customers should be distinguished: for process automation; to increase productivity, collaboration and collaboration; to "continue" on-line services and mobile applications as a regular customer card. It is substantiated that the key advantage of using mobile applications for entrepreneurs is the possibility of retargeting, which involves creating a strong brand and expanding sales markets by analyzing customer behavior and reminders of unfulfilled tasks through push notifications, using customer preferences based on search history and purchases for advertising, taking into account the data of geolocation services, integration with social networks.
In today's environment, mobile applications have taken over much of the work of the computer. Users often use phones to work with documents, mail, solve certain problems, and most often these functions are used by entrepreneurs. With such a high degree of use of smartphones and tablets, the range of mobile applications for them is growing. Today it is profitable to invest in mobile applications for internal business tasks, accounting, finance, control, automation and productivity.
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UDC: 330.131.7:334.7
Palamarenko Y. V.
Ph.D in Economics of the Department of economics and entrepreneurship
Vinnytsia National Agrarian University, Vinnytsia, Ukraine ORCID ID: 0000-0001-9972-4313 Mashevska A.A.
Assistant of the Department of Analysis and Statistics Vinnytsia National Agrarian University Vinnytsia, Ukraine DOI: 10.24412/2520-6990-2021-16103-13-24 RESEARCH OF FINANCIAL AND ECONOMIC RISKS IN THE ENTERPRISE MANAGEMENT
SYSTEM
Abstract.
The problem of risk management, overcoming uncertainty is relevant in any sector of the economy. Every business entity at all levels is affected by extraordinary situations and unforeseen circumstances, to which it is necessary to respond adequately and quickly. Respond to risks in a timely and effective manner is the key to stable development and a positive financial result of each enterprise. Analysis offinancial and economic risks and their quantitative measurement allows you to compare the magnitude of the risk of different business transactions and choose the option that best fits the chosen policy of business management.
Thus, in today's economic transformation, the problem of risk management has become especially relevant, because companies that use long-term development models are able to predict future economic results in conjunction with changes in external factors that affect the activities of the enterprise. The authors make a comparative description of the basic theoretical concepts of enterprise risk management. The main groups of risk analysis methods are given. The analysis offinancial results of activity of LLC-enterprise "A VIS" is carried out, groups of financial risks at the enterprise are investigated, the matrix of SWOT-analysis and financial strategy of LLC "AVIS" which is functional strategy of the general strategy with sequence of actions concerning formation and distribution offinancial resources information and legal field in achieving certain goals, and its structure can be
