IMPROVING THE METHODOLOGY OF COMPREHENSIVE ASSESSMENT OF ENTERPRISE FINANCIAL CONDITION: CALCULATION OF THE INTEGRAL INDICATOR

Анотація

The article explores the theoretical aspects of a comprehensive enterprise financial condition assessment and the possibilities of its practical application and substantiates the sequence of stages of calculation and analytical procedures that can provide a stable foundation for the economic development of an enterprise. The purpose of the article is to improve the methodology of a comprehensive assessment of the financial condition of an enterprise and its practical aspects.The term "financial condition of an enterprise" is considered in the context of the need to assess it in order to counteract financial problems and prevent crisis phenomena. The article proposes the use of a system of key performance indicators, proves the importance of an integrated approach to assessing the financial condition of an enterprise and describes the key requirements for choosing the optimal system of indicators.The study has allowed the formulation of a generalized approach to a comprehensive assessment of the financial condition of an enterprise. The article proposes the introduction and use of an integral indicator, defines criteria of assessment of results and equality, observance of which by an enterprise is able to maintain its condition at the proper level and to provide a foundation for expanded reproduction, which, as a result of efficient functioning of economic entities, will contribute to the development of the economy.

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