Інформаційно-аналітична система фінансово-економічної діагностики: особливості вибору об’єктів

Abstract

The study focuses on the fact that the negative impact of some changes in the global financial and economic system, of course, is reflected in the choice of diagnostic objects, which is carried out in order to form an effective information system for the adaptation of economic entities to real conditions of functioning. The features of the selection of diagnostic objects, which are determined by the purpose, goals, objectives set in the design or acquisition of a diagnostic system of a particular economic system, are considered. It is noted that with the objects of diagnostics at the micro level, scholars mainly include the potential of the enterprise together with the appropriate subspecies (financial, personnel, production-technical, economic). Based on the study of the approaches of scientists, as well as the author’s own research on the choice of diagnostic objects, it is argued that these include: amalgamation of States, country, region, territorial community (TG) or amalgamated hromada (AH), industry, enterprise. Also, the carried out research reveals and visually demonstrates the hierarchical subordination of objects for diagnosing economic systems. It is determined that the objects of diagnostics presented in the study are interrelated and can affect each other. The article states that methodical and constructive content (choice of methods, procedures, coefficients, format of submission of results, etc.) of the diagnostic system depends on the choice of the object or groups of objects. It is considered that at each of the stages of diagnostics, to a certain extent, the qualitative and quantitative characteristics of the object are taken into account, which decisively affect the production of initial information by the diagnostic system and its application in making managerial decisions. It is proved that depending on the selected object of diagnostics, the diagnostic indicators of both internal and external will differ, and so will be their optimal values. It is noted that the indicators of diagnostics of the relevant object should be correlated with each other in order to obtain relevant information for the effective management of the object of diagnostics and forecasting the possible consequences of its change when changing a particular indicator