Economic condition of the enterprise and its evaluation indicators
Анотація
Introduction. The effectiveness of enterprise management largely depends on an objective, timely and comprehensive assessment of its economic condition. Today there are a number of studies that define the financial condition of the enterprise and reveal the content of this economic category. However, there are some differences between the financial and economic components, so it is necessary to clarify the essence of the concept of "economic condition of the enterprise" and justify the indicators for its evaluation. The purpose of the paper is the research of the concept of "economic condition of the enterprise", formation of a system of indicators for its assessment and implementation of an integrated assessment of the economic condition of PJSC "Odeskabel". Results. The paper presents a theoretical generalization of the essence of the economic condition of the enterprise and provides an author's definition of this category. The economic condition of enterprises is a complex concept that reflects the condition of the enterprise in the process of activity and is characterized by a system of indicators that determine the financial position of economic entities, the efficiency of their operation and the level of competitiveness in the market. The system of indicators for assessing the economic condition of industrial enterprises is substantiated. The stages and methods of calculation of a complex integrated indicator are revealed, which takes into account the value of all components of the economic condition of the enterprise and allows to identify problem areas and take measures to neutralize them in the future. Conclusion. The developed integrated indicator for assessing the economic condition of industrial enterprises from the position of its relationship with financial stability, liquidity, efficiency and competitiveness allows you to make better management decisions to determine development priorities in accordance with the planned goals of the enterprise.
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