id: 30856
Title: Financial sustainability of agricultural enterprises: development and approval of the integrated evaluation model.
Authors: Shevchuk O., Kiporenko S.
Keywords: financial stability, agricultural enterprises, Integrated indicator of financial stability
Date of publication: 2022-04-22 21:00:46
Last changes: 2022-04-22 21:00:46
Year of publication: 2022
Summary: The methodological and practical bases of integrated assessment of the financial condition of an agricultural enterprise are considered in the work. It is emphasized that the integrated method of assessment is the most objective for such an analysis, as it allows you to quantify and evaluate the relationship between the main factors and predict their level in the future. An expert method was used to determine the system of basic relative indicators for assessing the level of financial stability of the enterprise and their ratios. Verification of co-ordination of opinions of experts was conducted by the method of grade correlation with a calculation to the Kendall`s coefficient of concordance and determination of statistical importance of opinions of experts on the Pearson criterion χ2. The normative values of indicators were also adapted in accordance with the specifics of the industry and modern operating conditions. The values of the standards were determined on the basis of the results of financial and economic activities of the most efficient enterprises in the region, selected by the method of rating and scoring. Approbation of the developed model of financial condition assessment was carried out on the basis of financial reporting data of agricultural enterprises of Vinnytsia district for five years. The obtained results of calculations were used to check the presence of multicollinearity of factor features, which allowed to establish linearly dependent groups of relative indicators and to optimize the proposed model accordingly. A detailed econometric analysis of a number of dynamics of the integrated indicator of financial stability over ten years was conducted on the example of the most successful agricultural enterprise of Vinnytsia district. Theoretically and practically checked the presence of anomalous levels; the presence of a trend is determined; smoothing and alignment of a number of dynamics is carried out; the trend model is selected and its parameters are calculated; the trend model for adequacy, accuracy and presence of autocorrelation of residues is investigated; point and interval forecasting was carried out.
URI: http://repository.vsau.org/repository/getfile.php/30856.pdf
Publication type: Монографії видані за кордоном
Publication: Scientifc monograph. Riga, Latvia: Baltija Publishing, 2022. P. 406-439.
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Published by: Адміністратор
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