Burkova L. Evaluation of the economic results of enterprises activity based on the crisis degree of their financial condition (the case of ore-mining and processing enterprises)

The thesis is devoted to the development of tools and practical advice on the evaluation of the economic efficiency of enterprises based on degree of their crisis situation. It is suggested an integrated indicator of assessment of economic result of enterprise activity which is characterized by a sum of income and the value of economic result depending on financial condition of an enterprise in a cost expression during the same time period. To compare the composed parts of the above mentioned index economic-mathematical models have been worked out. It is suggested to use the index value at evaluating economic efficiency of enterprise activity. The index of assessment of economic efficiency of actions aimed at improvement of financial situation of enterprise has been elaborated. It was improved the methodical approaches to the estimation of economic results of enterprise taking into account the main stakeholders interests. Methodical approaches to determining change values of financial condition of enterprises have been worked out. Methodical approaches to diagnostics of crises degree of financial condition of the enterprise have been perfected. The results of the research have been introduced at PJSC "Central GZK", PJSC "Yushnyi GZK", PrJSC "Kryvorizhahlobud", LLC "Kryvyi Rih construction company". Sector - the economy (mining).