Інтегральне оцінювання фінансового стану швейного підприємства
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Дата
2022
Автори
Проскурович, О.
Proskurovych, O.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В науковій статі досліджено процес оцінювання фінансового стану швейного підприємства за інтегральним показником.
Наведено основні підходи до трактування економічної категорії «фінансовий стан» та узагальнено підхід до визначення інтегрального
показника його оцінювання. Побудовано інтегральний показник фінансового стану швейного підприємства та здійснено його
економетричне моделювання та прогнозування. Побудовано декілька економетричних моделей його зміни. Усі побудовані моделі мають
високе значення коефіцієнта детермінації, що вказує на вагому частку впливу відібраних факторів на інтегральний показник
фінансового стану. Одночасно вони є адекватними, тому за ними і здійснено його прогнозування. Результати моделювання та
подальшого прогнозування довели, що найкраще описує зміну інтегрального показника фінансового стану трьох факторна модель, щодо
впливу інших доходів, дебіторської заборгованості та валового прибутку швейного підприємства.
In the scientific article, the process of evaluating the financial condition of a sewing enterprise based on an integral indicator is investigated. The main approaches to the interpretation of the economic category "financial condition" are presented and the approach to determining the integral indicator of its evaluation is summarized. Having thoroughly processed the opinions of researchers, we note that this category is considered in two directions: as a system of indicators and as a complex concept through an integral indicator. At the same time, financial condition will be understood as a system of indicators of effective financial activity, which characterizes: the effectiveness of the business entity, its provision of the necessary resources and the criterion of its success. Having applied the correlation-regression analysis to assess the financial condition, its integral indicator was determined based on profitability indicators: assets, equity, activity of the garment enterprise and coefficients: coverage, turnover of assets and financial stability. In the future, econometric modeling and forecasting of the integral indicator of the financial condition were carried out. It was found that it is significantly influenced by four main factors: other income, accounts receivable, sales volume and gross profit. At the same time, several econometric models of its change were built. All constructed models have a high value of the coefficient of determination, which indicates a significant share of the influence of the selected factors on the integral indicator of the financial condition. At the same time, they are adequate, that is why its forecasting was carried out based on them. The simulated values are close enough to the real values of the integral indicator. The results of modeling and further forecasting proved that the three-factor model best describes the change in the integral indicator of the financial condition, in relation to the influence of other incomes, receivables and gross profit of the garment enterprise
In the scientific article, the process of evaluating the financial condition of a sewing enterprise based on an integral indicator is investigated. The main approaches to the interpretation of the economic category "financial condition" are presented and the approach to determining the integral indicator of its evaluation is summarized. Having thoroughly processed the opinions of researchers, we note that this category is considered in two directions: as a system of indicators and as a complex concept through an integral indicator. At the same time, financial condition will be understood as a system of indicators of effective financial activity, which characterizes: the effectiveness of the business entity, its provision of the necessary resources and the criterion of its success. Having applied the correlation-regression analysis to assess the financial condition, its integral indicator was determined based on profitability indicators: assets, equity, activity of the garment enterprise and coefficients: coverage, turnover of assets and financial stability. In the future, econometric modeling and forecasting of the integral indicator of the financial condition were carried out. It was found that it is significantly influenced by four main factors: other income, accounts receivable, sales volume and gross profit. At the same time, several econometric models of its change were built. All constructed models have a high value of the coefficient of determination, which indicates a significant share of the influence of the selected factors on the integral indicator of the financial condition. At the same time, they are adequate, that is why its forecasting was carried out based on them. The simulated values are close enough to the real values of the integral indicator. The results of modeling and further forecasting proved that the three-factor model best describes the change in the integral indicator of the financial condition, in relation to the influence of other incomes, receivables and gross profit of the garment enterprise
Опис
Ключові слова
фінансовий стан, інтегральне оцінювання, інші доходи, дебіторська заборгованість, обсяг продажу, валовий прибуток, інтегральний показник фінансового стану, економетричне моделювання, прогнозування, financial condition, integral assessment, other income, receivables, sales volume, gross profit, integral indicator of financial condition, econometric modeling, forecasting
Бібліографічний опис
Проскурович О. Інтегральне оцінювання фінансового стану швейного підприємства / О. Проскурович // Modeling the development of the economic systems. – 2022. – № 4. – P. 49-55.