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Introduction. Financial resources can be defined as the material carrier of financial relations. The volume and efficiency of production determine by their size and structure. At the same time, the growth of production and social and economic development of the enterprise depend on the size of financial resources. Therefore, in the conditions of market economy, the search for financial sources of enterprise development, the provision of the most effective use of financial resources are important in the work of the enterprise. Purpose. The article aims to determine the structure of models of the general indicators and criteria of the effectiveness of the financial resources and the efficiency of utilization of the mentioned indicators. Results. It has been substantiated that the formation and use of financial resources are important for the functioning and development of the enterprise. It has been proved that in order to improve the efficiency of management of the financial subsidiaries of the enterprise, it is necessary to take into consideration all the most important factors of influence. The state, problems and advantages of effective use of financial resources of the enterprise have been analysed. All the factors that can have a positive influence on the management of the financial resources of the enterprise and its specialized sources have been characterised. Measures to improve the efficiency of training programs in the Ukrainian economy have been proposed. Enterprises are encouraged to expand and deepen their research in the area of theory and practice of effective and optimal use of their own financial resources. Such studies will make it possible to optimize the structure of available resources, reduce the cost of paying for borrowed funds, and improve the efficiency of the use of available financial resources.
Hvozdiei et al. (Mon,) studied this question.