Management of financial resources The purpose of the work is to study the main theoretical aspects and to develop practical recommendations for improving the efficiency of formation and use of financial resources, as well as to assess the financial and economic condition of the enterprise in order to identify the efficiency of use of financial resources. The objectives of the thesis are: - study of theoretical aspects of the nature, role, sources of financial resources formation and management; - study of the system of indicators of the use of financial resources; - study of the financial and economic condition of Piryatinsky cheese factory LLC; - assessment of the composition and structure of financial resources of Piryatynsky Cheese Factory LLC; - search of directions of optimization of sources of formation of funds of funds; - analysis of reserves of increase of own financial resources; - research and search for ways to improve the use of funds. The subject of the research is theoretical and methodological foundations and practical aspects of optimization of the process of financial resources management of the enterprise. The object of the study is to evaluate the financial resources of Piryatinsky Cheese Factory LLC. According to the results of the study, the directions of improving the efficiency of financial resources management are formulated. The results obtained can be used to deepen existing and to develop practical provisions for improving the efficiency of financial resources management through optimization of the management process.