Analysis of methods for assessing the financial state of the enterprise suitable for forecasting at the formal level in conditions of unstable economic development

Abstract

The article analyzes the models that can be used to construct a continuous comprehensive indicator of the company's financial condition, and proves their insufficient accuracy in the conditions of unstable economic development of Ukraine, if they are used individually. This applies to both foreign and domestic models. The insufficient accuracy of the assessment of the level of the financial condition of the enterprise does not allow to correctly assess the stability of the financial condition and to investigate its dynamics, which prevents the construction of correct inferences for making management decisions. In this regard, the possibility of increasing the reliability of the assessment of the level of the financial condition of the enterprise in the conditions of unstable development of the economy of Ukraine due to the use of a group of models for several enterprises, or for one enterprise for several periods, which reveal agreed results according to a certain formal criterion, was investigated. The results of the assessment of the financial condition according to the basic group of models should have significantly greater accuracy and reliability according to the basic provisions of the theory of probabilities. It was found that the compilation of a synthetic model according to a certain formal criterion of consistency of estimates of the level of financial status of certain models of the general population allows to determine a local system of indicators, which contains various indicators of the basic systems of the local group of models. That is, to determine the system of financial indicators at the formal level, which most affect the financial situation in the studied (local) economic situation.