Evaluation of dynamics of related indicators of financial stability in machine-building enterprises in Ukraine and their impact on corporate culture

Abstract

The article is devoted to the analysis and evaluation of the dynamics of relative indicators of financial sustainability at the enterprises of machine building in the country and their impact on corporate culture. It has been proved that the analysis of relative indicators of financial stability evaluation at the enterprises of mechanical engineering has been carried out in the following directions: comparison of actual values of coefficients with normative at the date of drawing up each balance, this contributes to the formation of a biased opinion on financial stability, insufficient financial stability, or financial instability of enterprises of mechanical engineering on the normative values of the indicator; comparison of the actual values of the coefficients in the dynamics for the significance of the trends in the change in the financial sustainability of the mechanical engineering industry: from the point of view of assessing the financial stability of the enterprises under analysis, it is necessary to formulate a conclusion on the improvement or deterioration of the financial condition of the engineering industry and to determine how this was affected by this relative indicator on enterprise strategy and corporate culture. It has been shown that using the coefficients analysis one can find strong and weak financial characteristics of mechanical engineering enterprises. The dynamics of relative indicators of financial sustainability can be used to control the activities of mechanical engineering companies, as well as to verify whether the company can meet its short-term obligations or to cover fixed income payments. Based on the values of indicators of financial stability, it is possible to build a credit policy in banking institutions, and also use it to compare advantages with other enterprises of mechanical engineering. It is proved that the positive dynamics of stocks is estimated on the basis of comparison with the dynamics of financial results of the enterprise. It is ascertained that if the growth rate of financial results of the enterprises of mechanical engineering exceeds the growth rates of stocks, this indicates an increase in the efficiency of their use.