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
Related Articles
- EP ID EP322750
- DOI -
- Views 142
- Downloads 0
STRATEGIES FOR INCREASING OF COMPETITIVE ABILITIES OF CLUSTERS IN THE AGRARIAN SECTOR OF THE ECONOMY OF UKRAINE
Purpose. The purpose of the article is to substantiate the types of strategies for increasing the competitive abilities of clusters in the agrarian sector of the Ukrainian economy. Methodology of research. The theoretica...
COMPETITIVENESS OF THE ENTERPRISE AS A FACTOR OF INCREASING ITS INVESTMENT ATTRACTIVENESS
Purpose. The aim of the article is to substantiate theoretical and methodological principles of increasing the competitiveness of the enterprise as a factor of its investment attractiveness. Methodology of research. Meth...
FEATURES OF THE ACCOUNTING OF BIOLOGICAL ASSETS TAKING INTO ACCOUNT INTERNATIONAL STANDARDS
Purpose. The aim of the article is to study trends in the peculiarities of accounting for biological assets taking into account international standards. Methodology of research. General scientific and special methods are...
MARKETING SUPPLY OF THE ACTIVITIES OF ENTERPRISES AS THE COMPOSITION OF THEIR SUCCESSFUL DEVELOPMENT
Purpose. The aim of the article is an overview of modern concepts of marketing support for the enterprise. Methodology of research. The theoretical and methodological basis of the research is the position of economic the...
DIGITAL ECONOMY AS THE MODERN VECTOR OF RECONSTRUCTION OF THE TRADITIONAL ECONOMY
Purpose. The theoretical substantiation of the main directions and trends of the development of the digital economy, which is becoming more and more important driving force of global economic growth and plays an importan...