Open AccessPROBLEMS FOR ANTI-CRISIS ANALYTICAL PROCEDURES OF FINANCIAL STABILITY OF TRADE ENTERPRISES
Author(s) -
Ludmila Anipko,
Irina Klimovych
Publication year - 2020
Publication title -
economic scope
Language(s) - English
Resource type - Journals
ISSN - 2224-6282
DOI - 10.32782/2224-6282/161-25
Subject(s) - extrapolation , stability (learning theory) , financial crisis , regression analysis , financial stability , finance , interpolation (computer graphics) , regression , audit , econometrics , computer science , economics , mathematics , accounting , statistics , financial system , macroeconomics , machine learning , animation , computer graphics (images)
Anti-crisis analytical procedures the financial stability of trade enterprises (hereinafter – AP FS) are part of the internal financial audit of economic activity. The system of financial monitoring is practically acceptable for the implementation of AP FS. The developed classification allows to determine the ability of the enterprise to implement AP FS. An analytical method has been developed that allows, based on the analysis of the financial condition and multivariate forecast, to develop measures to ensure the financial stability of the trade enterprise continuously. By interpolation, the study of the current financial situation, and extrapolation – a multivariate forecast, the numerical value of the integrated (complex) indicator that characterizes financial stability is determined by the regression equation, including factors listed in the classification, the significance of which is determined by regression equations. Based on the analysis of the numerical values of the regression coefficients, it is possible to determine the most important factors that affect the financial stability of trade enterprises, and those that have almost no effect on it. Components with significantly small numerical values of the regression coefficients can be generally discarded. This will reduce the number of indicators that affect financial stability and thus, you can reduce the number of components in the regression equation to the two three most important, which allows you to solve the problem of optimization. The expediency of using integrated and complex indicators is shown. The obtained results are only an information basis for the economic administration of the trade enterprise in making management decisions, the formation of long-term plans. The developed approaches to assessing the financial stability of enterprises are universal and can be used for enterprises in other sectors of the economy.