Analytical Provision of Profitable Activity of Clothing Industry Enterprises

Анотація

The goal of the article is improvement of the methodology of study of financial results through introduction into the domestic practice of application of modern instruments of methods of non-linear dynamics - catastrophe theory for analytical provision of management of profitability of clothing industry enterprises on its basis. In the result of the conducted study the article proves that the catastrophe theory is a conceptual and methodological basis for studying and forecasting financial results of activity of clothing industry enterprises as unstable to system changes and is a component of such a modern scientific direction as synergetics. The essence of the latter is that under conditions when in the course of conduct of main activity there is accumulation of a critical reserve of influence of various factors upon change of financial results, which, in their turn, undergo impact of various factors, including random ones, and at a certain point of time the activity becomes unprofitable, changing its qualitative characteristics in leaps and bounds, that is, it passes to a new trajectory of changes. The prospect of further studies in this direction is the study of behaviour of financial results of clothing production, which are negative for its activity due to uneven negative changes and which manifest themselves in unprofitable management due to unexpected reaction on correlation between the object of study and insignificant fluctuations of influence factors, in particular, in disproportions between the rates of growth of expenditure and income components of activity.

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