Formation of the System of Assessments of the Financial and Investment Potential of an Enterprise

Abstract

Based on the analysis of literary sources and based on the research objective it is suggested to group the evaluation indicators in the following directions: indicators of profitability, indicators of market activity, indicators of liquidity, indicators of capital structure (financial stability). To form a well-grounded list of indicators, it is suggested to apply a ranking method, where the basis for determining the rank of an indicator is the frequency of its use in the considered methods. In order to determine the expediency of grouping the indicators of evaluation of financial and investment potential of an enterprise, the use of factor analysis is proposed. Thus it allows to classify and systematize the space of the research features and group the factors into their economic content. In the course of the research carried out, the existing theoretical approaches to assessing the financial and investment potential of enterprises were considered, which made it possible to group the evaluation indicators in a number of areas, to form a well-founded list of indicators based on the application of the ranking method. The use of factor analysis allowed to form a final list of indicators of financial and investment potential of an enterprise in the context of the proposed assessment groups.

Дослідження Підходів До Формування Механізму Стратегічного Управління На Підприємстві

“…Виходячи з сутності стратегії можна прийти до того що стратегічне управління представляє з себе управління організацією, яке, перш за все, базується на людському потенціалі, а виробнича діяльність орієнтується на вимоги потенційних споживачів. Саме система у стратегічному управлінні гарантує гнучке регулювання викликів зовнішнього оточення, та своєчасні впровадження у відповідь на ці виклики, що в результаті створює стабільне функціонування і розвиток конкурентних переваг підприємства, досягнення поставлених ним стратегічних цілей у довготривалій проекції [2].…”

Financial Analysis as a Basis for Creation of the Financial Plan of the Selected Business Entity – Case Study

“…The main types of indicators of the financial-economic analysis include absolute and relative (ratio) indicators. The most important ratios are: liquidity indicators, activity indicators, profitability indicators, debt ratios, market value indicators [10], [11], [12]. Financial ratios rarely give answers, but help to ask the right questions.…”

“…(1 -short-term receivables) (5); Adjusted current assets = financial accounts + adjusted inventory + adjusted short-term receivables (6); Adjusted short-term liabilities = short-term liabilities. (1 -short-term commitments) (7); Available liquidity = financial accounts / short-term external capital (8); Current liquidity = (financial accounts + short-term receivables) / short-term external resources (9); Total liquidity = (inventories + financial accounts + short-term receivables) / short-term external capital (10); Operating liquidity = financial accounts / short-term liabilities (11); Current operating liquidity = (financial accounts + short-term receivables) / short-term liabilities (12); Total operating liquidity = (stocks + financial accounts + shortterm receivables) / short-term liabilities (13); Adjusted available liquidity = financial accounts / adjusted short-term liabilities (14); Adjusted current liquidity = (financial accounts + adjusted balance of receivables) / adjusted balance of short-term liabilities (15); Adjusted total liquidity = adjusted balance of current assets / adjusted balance of current liabilities (16). 3 Results…”

Developing and Testing Model for Investment Risk Assessment in Agriculture

“…A comprehensive change in the level of financial stability of organizations was selected as the criterion of the express assessment of investment risk for companies of the agrarian sector [2] [3]. We defined the indicators included in the matrix model based on the characteristics of financial sustainability, taking into account three factors (sufficiency of equity and borrowed capital, acceptable level of monetary funds, resource use efficiency [4]), based on the principle of the 'golden economic rule': "Pre-tax profit growth rate > Sales growth rate > Asset growth rate > 100%', as well as the concept of operational analysis "cost -sale -profit".…”