Методика оцінки фінансового стану підприємства з використанням левериджу
Journal Title: Математичне моделювання - Year 2018, Vol 1, Issue 2
Abstract
METHOD OF ASSESSING THE FINANCIAL CONDITION OF AN ENTERPRISE USING LEVERAGE Levchuk K.O., Romaniuk R.Ya. Abstract In the modern economy, the role of innovation is great. They provide the competitiveness of products and enterprises and the opportunity to get high profits. In a market economy, innovation is an effective means of competition, as it helps to reduce production costs, increase profits, increase investment, improve the image of the manufacturer, and open and conquer new markets. In this regard, it is necessary to develop a set of measures to improve competitiveness, in order to achieve on this basis the financial stability of the enterprise. The organization of a targeted strategic economic management at the enterprise will help to strengthen the level of stability of the financial state, create an effective basis for the systems and measures of financial management of the enterprise. This will provide an opportunity to implement financial stabilization programs and lay the foundation for a financial strategy to accelerate economic growth. The purpose of the work is to develop a methodology for determining the basic financial indicators of an enterprise, with the help of which it is possible to assess in detail its economic condition and propose short-term and long-term development strategies. To predict changes in net profit when financial results change before taxation, the concept of leverage is used. The concepts of financial leverage, its effect, leverage, differential, etc. Analyzed the operating lever, its strength and types — production, organizational, managerial and commercial. The proposed method and developed an algorithm for determining the basic financial indicators, which give a general idea of the financial condition and activities of the enterprise. The balance sheet of the company and the report on financial results are used as the initial data. Using the proposed methodology, it is possible to determine the acceptable lending conditions, the safe amount of attracted capital and the risk of non-repayment a loan with interest to the bank. Analysis of the financial performance of the company allows you to make the necessary management decisions in a timely manner in order to improve the use of its financial resources. References [1] AsaulA.N, KarpovB.M., PerevyazkynV.B., StarovoytoM.K. Modernizatsiya ekonomiki na osnove tekhnologicheskikh innovatsiy [Modernization of the economy on the basisof technological innovations].St. Petersburg, 2008. 606 p. [2] Andryenko V.N., Belopol'skaya T.V., KyrylyshenYa.V, Levchuk E.A., Plakhotnyk E.A. Effektivnye mekhanizmy autsorsinga promyshlennogo predpriyatiya: monohrafyya [Effective mechanism sofoutsourcingof industrialen terprise: monograph]. Dneprodzerzhinsk, 2013. 343 p. [3] Chupisa A.V. Otsinka, analiz, planuvannia finansovoho stanovyshcha pidpryiemstva: nauk.-metod. vydannia [Evaluation, analysis, planning of the financial position of the enterprise: scientificand methodical publication]. Sumy, 2001. 404 p. [4] Savchuk V.P. Finansovyj menedzhment predprijatija: prikladnye voprosy s analizom delovyh situacij [Financial management of the enterprise: applied issues with the analysis of business situations]. Kiev 2001. 600 p. [5] Levchuk E.A. [Methodical maintenance of strategic planning activity of the enterprise in conditions of the actable economic environment]. Visnyk skhidnou krainskoh onatsionalnoh ouniversytetu im. V. Dalia [The bulletin of the East Ukrainian national university of V.Dalja]. Lugansk, 2010, no. 8(150), pp. 137–142. (in Russian). [6] Levchuk E.A. [Planningof outsourcing logistical strategy of the industrial factory]. Modelіupravlіnnja v rinkovіjekonomіcі: zb. nauk. prac' [Running samplepieces in market economy: the collector of scientific works]. Donetsk, 2010, no. 13, pp. 76–82. (in Russian). [7] Fen’ M.I., Romaniuk R.Ya., Voronina A.Yu. [The financial strategy of the enterprise regarding the improvement of its financial provisions]. Zb. nauk. prats Dniprodzerzhynskoho derzhavnoho tekhnichnoho universytetu: (tekhnichninauky) [The collector proceedings of Dneprodzerzhinsk state technical university: (engineering science) ]. Dneprodzerzhinsk, 2010, no. 2(15), pp. 275–280. (In Ukrainian). [8] Levchuk K.O., Romaniuk R.Ya. [The algorithm for determining the economic result soft heenterprise’ sperformance]. Matematychne modeliuvannia: nauk. zhurnal [Mathematical modeling: scientific journal]. Kam'yanske, 2017, no. 1(36), pp. 88–92. (In Ukrainian).
Authors and Affiliations
К. О. Левчук, Р. Я. Романюк
Keywords
Related Articles
- EP ID EP445066
- DOI 10.31319/2519-8106.2(39)2018.154252
- Views 73
- Downloads 0
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