СОВЕРШЕНСТВОВАНИЕ МЕТОДИКИ ИНТЕГРАЛЬНОЙ ОЦЕНКИ ФИНАНСОВОЙ УСТОЙЧИВОСТИ ОРГАНИЗАЦИЙ

Abstract

When assessing the financial condition of organizations in general and their financial stability, in particular, a variety of individual indicators is used, which complicates the analysis process and makes it difficult to develop reliable recommendations for the rational use of financial resources. In the presented study, to eliminate these shortcomings, we recommend conducting an integral assessment of the financial stability of organizations, which will be based on the parameters obtained as a result of the analysis of the main components of the financial condition of a business entity. The study substantiates a system of indicators (coefficients of autonomy, provision of inventories with own funds, provision with own funds, ratio of borrowed and own funds, absolute liquidity, mobility of property, financial stability), used for an integral assessment of the financial stability of organizations. Determining the significance of these indicators was carried out using the method of correlation and regression analysis, carried out on the basis of data from a homogeneous set of related production enterprises in the Voronezh region. The integral indicator of financial stability was tested, rather wide limits for the integral indicator were identified and it was determined that the largest number of enterprises under study (57.9%) belong to the middle group in terms of financial stability. The proposed algorithm for calculating the integral indicator of financial stability will not only make it possible to timely and objectively assess the financial stability of an economic entity, identify emerging threats of a drop in efficiency and a slowdown in the pace of economic development, but will also provide greater objectivity in assessing the financial and economic activities of organizations and can be used in the basis for developing strategic plans for the development of the enterprise and optimizing the structure of financial resources.