Vaschenco L. Information and methodical ensurence of financial con-dition enterprises analysis.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U004260

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

25-10-2005

Specialized Academic Board

K 26/870/01

Essay

Object of research: system of analysis of financial condition of retail trade enterprises in Donetsk region. Purpose of research: formation of the scientifically reasonable recommendation and proposals for the information supply of the enterprises financial condition analysis and its methodic of forecasting on the basis of a complex mark estimation to be improved. Methods of research: theory of scientific knowledge, economic theory, system approach and theory of the complex economic analysis. General scientific methods: analysis and synthesis; induction and deduction; comparison; modeling; observation. Economic - logical methods of knowledge; grouping; averages; graphic method. Economic - mathematical methods. The theoretical and practical results: the improvement of information and methodical maintenance of the financial condition analysis; the scientific substantiation of increase of the efficiency of the managerial decision - making; the improvement of the methodic of complex mark valuation of a financial condition and it's forecasting using the economic and mathematical methods. The scientific novelty l The scientific novelty lays in the working out the scientifically reasonable recommendations for methodical supply of th financial condition analysis on the basis of the system complex research of it's components. The author's results, characterized by follows: for the first time: the necessity of consideration of the financial condition analysis from a position of a system approach in a context of operation of busimess that promotes the scientific substantiation of a financial condition of subject of managing has been justified; the technology of managerial decision-making by results of the financial condition analysis that is the only logically exact completion of practical realization of analytical managing function has been formalized; the methodical maintenance of the financial condition forecasting with usage of the correlative-regression models that enables to evaluate reasonebly a reality of the tactical and strategic enterprises plans and introduce corrective amendaments in business process in time has been formed; the issues have been improved as follows:the structure of the financial condition analysis depending on the purpose and content of work at each stage a corollary of what is systematization, succession and finalty of the analytical process; the methodic of the modeling of the financial accounting forms that increases analytical abilities and reality of valuation of the enterprise's property with the purpose of an estimation of a financial condition; the methodic of the complex mark estimation of the subject's of managing financial condition that enables to analyse the enterprise's condition on optium combination of the financial indexations and factors; the issues have undergone the further development as follows: the classified placing information maintenance of the financial condition analysis at disposal as a part of determination of information highways corellation of the business process functional subsystems that promotes fundamental theory development and helps practically to improve the enterprise's information system. Extent of implementation: sientific results and practical recommendations are used of the activity of DRSE "Odejda", PLC "Kyiv-Konty", LTD "Escort" and SPE "Impuls-M". Efficiency of implementation: provides an efficiency of accounting and audit administrative expenses of forestry enterprises. Sphere of usage: business activity of forestry enterprises.

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