Ishchenko M. Methodological basis of an estimation of financial and economic performance of enterprises (on an example of ore mining and processing enterprises).

The dissertation is dedicated the decision of theoretical and methodical problems of an estimation of financial and economic performance of enterprises taking into account modern trends of their business, in particular peculiarities of their functioning in holdings. A methodology was developed to identify key performance indicators for resource strategies that provide predictable financial-economic results for the most efficient use of the resource potential. Сomposite indicator of economic and financial operating results of the companies included in this holding are proposed. Methods of determining internal payables with the position of shareholders are developed. Theoretical model of the formation of resource provision of the financial and economic results are developed. Theoretical approaches to the determination of the performance of the company are improved. Methodological approaches to the definition of the integral indicator of the financial condition are improved. Methodological framework for evaluating financial results to reflect changes in the financial condition of the company are developed. The structure of affiliated obligations and internal accounts payable allocated absolutely and conditionally affiliated obligations are investigated. Methodological approach to assessing the contribution of strategic resources in the formation of financial-economic results of the company are developed. Methodology of situational analysis and modeling of the formation of resource provision of the financial and economic results are developed. Methodological approaches to the definition of economic value added are improved. Results of the dissertation are introduced on JSC "PGOK", JSC "UGOK". Sector - the economy (mining).