THE POSSIBILITIES OF THE METHOD OF THE RELEVANT ANALYSIS OF LIQUIDITY IN THE IMPLEMENTATION OF ITS EVALUATION-DIAGNOSTIC FUNCTION
Journal Title: Інноваційна економіка - Year 2017, Vol 69, Issue 5
Abstract
Purpose. The aim of the article is to formation of methodical principles and practical proposals for a relevant analysis of the liquidity factor of a motor transport enterprise for more complete realization of the evaluation and diagnostic function of the analysis in the enterprise management system. Methodology of research. General scientific and special methods of knowledge using a systematic approach are the theoretical and methodological basis of the article. To achieve the purpose and the fulfillment of certain tasks the following research methods are used: abstract - logical - for defining the purposes and objectives of the article; analysis, synthesis, grouping, comparison - to detail the object of research; factor analysis - to determine the significance of the factors influencing the liquidity and approbation of the proposed improvements in the evaluation and diagnostic function of the analysis; Causative relationships - to develop proposals for adapting the system of analytical support to the requirements of the relevance of analytical information. Findings. The significance of the evaluation-diagnostic function of analysis in the decision making is described. The algorithm of the method of the relevant analysis of the liquidity is substantiated. The matrix of expected behavior of the current liquidity ratio is developed. The estimation of correspondence of the actual values of the coefficient of current liquidity of the matrix of expected behavior is estimated. Originality. The method of the relevant analysis of liquidity according to the determined algorithm is proposed and the matrix of expected behavior of the current liquidity ratio is developed. Practical value. The obtained results of the research are the basis for further improvement of the organization of analytical support for decision making on the liquidity of enterprises.
Authors and Affiliations
Andrii Lazarishin, Petro Hrytsiuk
Keywords
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