ESTIMATING THE TREND OF THE ENTERPRISE ECONOMIC ACTIVITY AS A COMPONENT OF ITS SUSTAINABLE DEVELOPMENT

Анотація

Among the constituents of sustainable development of the enterprise is decisive economic.The enterprise is able to ensure sustainable development of other spheres only in case of stable economic activity.In order to make managerial decisions in the conditions of uncertainty and high level of dynamism of the business environment, it is important to be able to obtain an estimate of the trend of economic activity of the enterprise in a short time.The use of financial statement data will minimize the time required to form an information base.However, the dynamics of values of individual indicators may be different, which does not give grounds to conclude that there is a trend of sustainable economic development of the enterprise.In this regard, it is proposed to calculate the integral indicator -a taxonomic indicator of the level of development of the enterprise.On the basis of its values, it is possible to make a temporary ranking of the level of economic activity of the enterprise for the studied period.The object for research was selected by PJSC "Vinnytsia Oil and Fat Combine".According to the financial statements of the enterprise for 2013-2018 groups of financial and economic indicators have been formed and a taxonomic indicator of the level of enterprise development has been calculated.The obtained ratings reflect the instability of the enterprise's economic activity during the period under review.It is established that the lack of a trend of sustainable development of economic activity of the enterprise is due to internal and external factors.To ensure the sustainable development of economic activity, it is necessary to take into account the strengths and weaknesses of the enterprise, which are formed in its internal environment, and the opportunities and threats that are the source of the external environment.The proposed approach to estimating the trend of economic activity of an enterprise can be applied for different periods: short, medium and long term.The information base is formed on the basis of financial statements (quarterly or annual), which requires little time.Another advantage of this approach is that it can be used by external stakeholders.

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