Author: Golub Tatyana Vladimirovna
Theme : Economical analysis the efficiency activity of the enterprise
Abstract
THE MAINTENANCE:
1. Substantiation of a theme, its urgency
2. The review of a condition of researches and development on a theme
3. Scientific novelty of results
4. Practical value of work
5. Conclusions on work
6. The list of the literature
Substantiation of a theme, its urgency
With transition of Ukraine to market economy the increasing value starts to get the analysis of economic efficiency of activity of the enterprises. In conditions of a competition and aspiration of the enterprises to maximization arrived the analysis of economic efficiency is the integral function of management. This aspect of management becomes the most significant now as practice of functioning of the market shows, that without the analysis of economic efficiency of the enterprise cannot normally function. Now in Ukraine, similar, this necessity though in the advanced countries the analysis is norm of enterprise activity already rather long time is realized.
The review of a condition of researches and development on a theme
This problem is well covered in the economic literature, especially recently. That fact what exactly the Ukrainian economists pay to this the big attention that determines the account in editions of the Ukrainian specificity is rather positive. Nevertheless, the big interest is represented also with the western translation literature. The given work is devoted to the analysis of efficiency of financial activity. It is very extensive theme with numerous aspects. Its breadth is caused by many-sided nature of an economic life of firm. The first part of work is devoted to theoretical questions of the analysis of efficiency of activity of the enterprise, namely essence of the analysis, its principles and kinds. The special place is given to the second, practical part of the given work in which the analysis of activity of really working enterprise is lead. Thus, in the given work the circle of the questions connected to the analysis of economic efficiency of activity as a whole and regarding practical application of analytical procedures is considered.
Scientific novelty of results.
At definition of a financial condition of the enterprise the approach based on recognition of images is used. For this purpose some set of objects (enterprises) and final number of classes is set.
Each of classes is set by the detailed description of a quantity of the enterprises on a line of parameters (net profit, profitability, a capital intensity, etc.). Correctness of selection of system of attributes, formations of the list of classes and a choice of reference objects is checked by the decision of specific targets of recognition (i.e. being based on the previous experience).
The approach of recognition of images for definition of a financial condition of the enterprise is used for the first time. Despite of sufficient complexity of mathematical model, a method it is simple in use (does not demand thought process and special skills), easily is programmed, has high accuracy and, the main thing, allows to get rid of lacks of classical methods.
Practical value of work
Result of work is the developed technique of definition of a financial condition of the enterprise, recommendations are given to top-managers by definition (on the basis of algorithm of a comparative rating estimation) and to improvement of a financial condition of the enterprise. Results of work can be applied by top-managers of the enterprises of any patterns of ownership to complex research and improvement of a financial condition of the enterprise.
The basic results of work and materials
Õi = (õi1,õi2,...,õ1ï)t, i = 1,2,...,N , (1)
For definition of a financial condition of the enterprise the approach based on recognition of images was used. For this purpose some set of objects - the enterprises, was set by capacity N.
As such parameters the net profit, profitability, a capital intensity, etc. got out. Also the final set of classes was set - probable conditions of the enterprise each of which match to a probable condition of the enterprise, for example, the success, the proof balance, unstable balance, crisis. Each of classes was set by the detailed description of a quantity of the enterprises on their basic parameters. Each of classes was set by the detailed description of a quantity of the enterprises on their basic parameters. Correctness of selection of system of attributes, formations of the list of classes, a choice of reference objects was checked by the decision of specific targets of recognition. It was carried out an estimation of the entered attributes on the basis of information weight. For definition of a financial condition (class) of any enterprise qualifiers - dividing functions, and on position of the coordinates determining the enterprise concerning these qualifiers were under construction, drawing conclusions of an accessory{a belonging} of enterprise Hj to this or that class. After the enterprises it has been classified, and the received result was not satisfactory, task about a finding of an optimum direction of development was solved.
Task: translation of a point of coordinate in the following class.
The initial data: vector Õj - the enterprise and the nearest dividing surface between Xj and a class is higher.
Conclusions on work
The technique of ranging of the enterprise of real sector of economy is developed
The complex estimation of activity of the enterprise is carried out
Ways, improvements of a financial condition of the researched enterprise are determined
The list of the literature:
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2. Fu K.Posledovatelnye methods in pattern recognition and training of machines. Novosibirsk, "Science", 1988ã.,-470p.
3. Lubushin N.P.Analiz of financial and economic activity of the enterprise of M: Junity, 2003. - 471 p.
4. Maccoehn Ï.,Goh L.Posobie under the finance for not financial managers. Dnepropetrovsk. Balance - club, 2002. - 320 with.
5. Gorelik A.L., Gurevich I.B.,Scrupnyk V.A.modern a status of a problem of recognition. M.: " Radio and communication ", 1985.-165 p.
6. Van Horn J. K.Osnovy of management of the finance. M.: the Finance and statistics, 2002. - 670 p.
7. Savicka G.V.Analiz of economic activities of the enterprise: Ì.: "Ekoperspektiva". 1997.-372 p.
8. Nedosekin À. FUZZY FINANCIAL MANAGEMENT. M: AFA Library, 2003.-184p.
9. Vasina À.Íå change to the financial analysis with statistics. Magazine " The CHIEF " N 4, 2002.
10. Gonzales J. Principles of pattern recognition. M: "World", 1978.-205 p.