Olena Tomchuk


The purpose of the article is to form the main directions of improving the financial condition of the business entity in modern conditions. Methodology. Methods of theoretical generalization and concretization, Internet resources have been used in this study. Results. Groups of users of information concerning the financial condition of the enterprise are selected. The first group includes creditors, investors, competitors, regulators, and other users, and the second – the company's management, economic and other interested internal services, shareholders, etc. For each of these users, certain selected metrics are important. A technique for determining the significance of indicators for a particular group of users, which involves the use of economic and mathematical methods and models, is developed. In order to make certain management decisions, the analysis should be carried out according to the indicators required by the management and, accordingly, will be implemented in the management practice of Khmilnytske LLC. The sequence of assessment of the financial condition by economic and mathematical methods is determined. Having chosen the direction of research of indicators and having carried out their corresponding calculations, it is possible to carry out the analysis of factors of influence on the financial position of the investigated business entity and to calculate reserves of its improvement. To do this, it is advisable to use the procedures of correlation and regression analysis. The content of these procedures is to determine the impact on the financial condition of each of the elements of the formulas of coefficients or other indicators. A set of factors influencing the formation of economic strategy of agricultural enterprises is divided into two groups, namely exogenous and endogenous. The leading system ensuring the enterprise solvency has been developed. Software for the financial condition analysis at the enterprise is proved. Practical implications. The developed system takes into account the available initial data (financial statements and software) and significantly reduces the cost of working time for analysis, which speeds up the management decision-making process and allows you to respond quickly to changes in asset structure to improve efficiency and improve business subject efficiency. Value/originality. The developed model of the analysis of a financial condition with the use of economic and mathematical methods which is sufficiently adapted for automation will provide, provided its introduction in analytical practice, a high level of optimality of operative administrative decisions, and also will increase the efficiency of agricultural enterprises.

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analysis, financial condition, agricultural enterprises, information users, indicators, economic and mathematical methods


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