FUZZY-SETS MODELING OF THE FINANCIAL CONDITION OF THE ENTERPRISE

Abstract

The existing models of the financial condition of the enterprise estimation is analyzed in the article, the disadvantages of these models in solving the set tasks isgived. A qualitatively new approach to modeling the financial condition of theenterprise based on fuzzy logic is proposed. It is established that in order to modelthe financial condition of an enterprise it is necessary to use not only quantitative (financial), but also qualitative (indicator) indicators of its activity. The method ofmodeling the financial condition of an enterprise by improving the efficiency of its management is improved. It is proved that unlike existing approaches, the proposed modeling technique allows to analyze the financial state of the enterprise, based not only on financial indicators of activity and specifics of enterprise management, but also allows to take into account the specifics of the country, the time period and the industry in which it operates. An analytical review of literary sources concerning the existing methods of modeling the financial state of the enterprises is in the article and the conclusion is made about the relevance of the development of a new model basedon the modern mathematical apparatus, namely, fuzzy sets. On the basis of the analysis of the object of research and the state of the problem of mathematical modeling of economic processes, the main drawbacks of existing methods and models are identified and the main direction of research is chosen. The basic research tasks are solved and formalized. The qualitative analysis of possible methods of solving the problem is carried out. The method of complex modeling of the financial state of the enterprise with the use of the apparatus of fuzzy logic is chosen and justified, which allows to form a model not only taking into account quantitative and qualitative factors of a particular enterprise, but also with the possibility of adjusting it in accordance with the specifics of the country, industry, period of time. Such models have the properties of flexibility and adaptability to the changing conditions of a market economy. Such models have the properties of flexibility and adaptability to the changing conditions of a market economy. And although the calculation of the indicators of financial levels of the enterprise is based on selected indicators and the existing set of sets of different levels, the proposed method provides an opportunity to flexibly adjust the model to the specific conditions and specifics of the company, which distinguishes our approach from previously developed similar approaches. The reliability of the calculations is due to the correct use of the selected research methods and is confirmed by the results of the analysis of the experiments conducted. The appropriateness of using the apparatus of fuzzy logic in conducting a comprehensive analysis of the enterprise. The studies conducted in this paper may be continued in order to develop the apparatus for the analysis of some other parties in the operation of economic systems, which would allow simultaneous analysis of many indicators of different levels. This would allow for a more flexible policy for the management of economic systems and, accordingly, would ensure their profitability and functioning at a higher level. The developed models are capable of conducting analysis on the basis of user-specified parameters. They can be used for analysis in other systems. Using such expert systems on the basis of effective mathematical models will help to obtain relevant recommendations for the formation of an optimal strategy for managing economic systems, which allows relying on the activation and increase of the efficiency of investment activity and the achievement of the most important goals of social policy. In order to increase the efficiency of the decision-making on the evaluation of the financial condition of the enterprise, it is proposed to form an appropriate multi-layered DSS. This will solve numerous problems of an economic and technical nature, among which the main is the need for a complete and accurate description in the model of the entity, identifying a large number of potential solutions, making an accurate decision on the evaluation of the financial condition of the enterprise in real time, the need for handling large arrays of input information, the need to take into account quantitative and qualitative evaluationparameters of the entity at the same time.