Karpushenko M. Improvement of the mechanism of evaluating of the financial statement of building enterprises

The thesis is devoted to the problem of forming the mechanism of complex evaluation of financial state of building enter- prises during the transition period. The procedure of forming of financial indicators' system is improved by means of application the methods of correlation analysis and expert evaluation. The mechanism of differentiation of enterprises on classes depending from their financial state is proposed. The regression models of evaluation of the long-term financial state of building enter- enterprises are developed. The factors of the external economic environment that influence on the financial state of building enterprises in transition period are defined and the procedure of the their quantity evaluation is developed. The mechanism of the complex evaluation of the financial state of enterprise taking into account the influence of external factors by means of matrix of financial perspectives designing is proposed.