СУЧАСНІ НАПРЯМИ В ОЦІНЦІ ФІНАНСОВО-ГОСПОДАРЧОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

Abstract

In today's minds of the state, in the minds of the crisis, the effectiveness is one of the characteristics of the activity of organizations, which ensures their long-term development, satisfaction of the interests of their masters, the workforce, which changes their market positions. Evaluation of performance is a key function of the management of organizations, which allows you to take into account the success of the activities of organizations, reserve and direct the full value of activities. One of the main directions in the assessment of activity is the financial analysis. Financial stability characterizes the financial position of the enterprise from the standpoint of the efficiency of the use of equity capital. If financial stability is lost, then the probability of bankruptcy is high, the enterprise is financially insolvent. Considering the variety of financial processes, the multiplicity of indicators of financial stability, the difference in the level of their critical assessments, the emerging degree of deviation from them of the actual values of the coefficients and the resulting difficulties in the overall assessment of the financial stability of enterprises, there is a need for an integral assessment. The article considers the problems of assessing the activities of a modern enterprise according to the rating system. The article proposes an improved approach to assessing the effectiveness of modern enterprises based on key performance indicators. The given technique allows to compare the enterprises of various branches, organizational and legal forms, the sizes, etc. It is proposed to include the following indicators in the main indicators: absolute liquidity ratio, quick liquidity ratio, current liquidity ratio, autonomy ratio, ratio of own working capital, ratio of own working capital stocks. They are translated into the final indicator according to the score and as a result the company's sustainability rating is determined. Based on this assessment, the efficiency of management is determined, the results can be used in making management and investment decisions. Significantly, that the rating score of a financial institution can characterize a company from the point of view of its investment opportunity, it is clear in the case of a quick analysis, since it does not require significant expenditure of time and resources. It is also assigned to the rating as an important factor in the conduct of inter-state financial analysis and to serve the purposes of internal state financial analysis, acting as an additional tool in predicting the bankruptcy rate.