ISSN 2413-2322 (Online)
ISSN 2221-1055 (Print)
Фінансові відносини та бухгалтерський облік
The strategic analysis of financial potential of the flour-and-cereals industry’s enterprises / Kovalchuk T.M., Khudyk O.B. // Ekonomika APK. - 2017. - № 1 - P. 45
The purpose of the article is to develop the methodological foundations of the enterprise’s financial potential strategic analysis and to elaborate the methods of integrated assessment of financial potential on the basis of the discriminant analysis. The dialectical method of understanding the economic processes is the theoretical and methodological basis of the investigation. Such methods were used for achieving the purpose and solving the tasks of the article: analysis and synthesis, induction and deduction, abstract and logical method, comparison, modeling, discriminant analysis. On the basis of the present state of methodology of the financial potential’s strategic analysis investigation it is defined that the problems of developing a system of indicators for its complex research and creating an integrated model of assessing financial potential with the use of mathematical statistics require special attention. The basic requirements to a system of indicators for financial potential of enterprises’ integrated assessment are determined. The approach to complex evaluation of financial potential is theoretically grounded. This allowed designing the model of object under research, to establish its main components, to discover the logical and methodological consistency of analysis according to internal relations of the establishing process. The proposed approach will guarantee the effectiveness of managerial decisions for ensuring stability and sustainability of business financing, the most efficient allocation and use of available resources and the optimization of business processes in a strategic perspective. The discriminant function for financial potential assessment of the flour-and-cereals industry’s enterprises is elaborated. The approbation of the methodical approach using the materials of the flour-and-cereals industry’s enterprises proved its high reliability and self-descriptiveness. The scientific innovation of the research is the development of the methodology of financial potential’s strategic analysis based on integrated model of financial potential assessment and discriminant analysis. The obtained results have the practical value because they will contribute to systematic integration between the strategic financial analysis and the requirements of financial management and will create conditions to implement financial potential’s strategic analysis to the practice of domestic enterprises. Tabl.: 2. Figs.: 2. Refs.: 25.
Key words: discriminant analysis, discriminant function, complex approach, system of indicators, systematic approach, strategic analysis, financial strategy, financial potential
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