РАЗРАБОТКА ИНСТРУМЕНТАЛЬНОГО СРЕДСТВА УПРАВЛЕНИЯ ФИНАНСОВОЙ УСТОЙЧИВОСТЬЮ ПРЕДПРИЯТИЙ НА ОСНОВЕ МЕТОДОВ ТЕОРИИ НЕЧЕТКОЙ ЛОГИКИ

Abstract

In the current economic and political situation the existing methods and models of analyzing and consolidating financial statements in the information architecture of an enterprise do not meet modern business environment criteria. The article presents a model built by using the fuzzy logic apparatus, managing the financial stability of the enterprises of the consolidated group using MATLAB toolkit and FuzzyLogic software package. The model is based on an integral indicator of the financial performance of the enterprise. The key performance indicators have been formed allowing to comprehensively assess the financial condition of the enterprise and the level of its financial stability. The presented indicators go through the stage of fuzzification, where eache factor is given a membership function, a decision and defuzzification stage, i.e. reduction of the resulting a fuzzy value to clarity. Application of Mamdani fuzzy inference algorithm allows to obtain a clear value of the integral indicator of the financial state of the enterprise. The obtained value allows to take on-line operational management decisions. The developed model has been applied to assess the financial state of “Metinvest Holding” enterprise, to identify its weak and strong sides, as well as to propose ways to improve its activities and possible options for taking managerial decisions. It has been inferred that fuzzy logic methods make it possible to analyze the financial stability of consolidated groups of companies under conditions of uncertainty, for example, in those cases when there is not any full-fledged statistics, or that non-financial data should be included in the number of investigated indicators. There have been used general scientific methods: generalization, abstraction, analogy, induction and deduction, a systematic approach and toolkit of fuzzy modeling to assess financial state of the enterprise and to manage its stability, as well as methods of scientific cognition.