INTEGRAL ASSESSMENT OF THE FINANCIAL CONDITION OF A SEWING ENTERPRISE
DOI:
https://doi.org/10.31891/mdes/2022-6-7Keywords:
financial condition, integral assessment, other income, receivables, sales volume, gross profit, integral indicator of financial condition, econometric modeling, forecastingAbstract
In the scientific article, the process of evaluating the financial condition of a sewing enterprise based on an integral indicator is investigated. The main approaches to the interpretation of the economic category "financial condition" are presented and the approach to determining the integral indicator of its evaluation is summarized. Having thoroughly processed the opinions of researchers, we note that this category is considered in two directions: as a system of indicators and as a complex concept through an integral indicator. At the same time, the financial condition will be understood as a system of indicators of effective financial activity, which characterizes: the effectiveness of the business entity, its provision of the necessary resources and the criterion of its success. Having applied the correlation-regression analysis to assess the financial condition, its integral indicator was determined based on profitability indicators: assets, equity, activity of the garment enterprise and coefficients: coverage, turnover of assets and financial stability. In the future, econometric modeling and forecasting of the integral indicator of the financial condition were carried out. It was found that it is significantly influenced by four main factors: other income, accounts receivable, sales volume and gross profit. At the same time, several econometric models of its change were built. All constructed models have a high value of the coefficient of determination, which indicates a significant share of the influence of the selected factors on the integral indicator of the financial condition. At the same time, they are adequate, that is why its forecasting was carried out based on them. The simulated values are close enough to the real values of the integral indicator. The results of modeling and further forecasting proved that the three-factor model best describes the change in the integral indicator of the financial condition, in relation to the influence of other incomes, receivables and gross profit of the garment enterprise.
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