MANAGEMENT OF FINANCIAL RESULTS OF JSC «DISTRIBUTION SYSTEM OPERATOR «MYKOLAIVGAS» ON THE BASIS OF TAXONOMIC ANALYSIS

Keywords: financial results, management, business entities, taxonomic analysis, matrix, reference-vector

Abstract

The article considers the main aspects of taxonomic analysis as a factor in conducting a general assessment of the management of financial results of the entity. The purpose of this article is: to study the theoretical aspects of the methodology of construction of the taxonomic indicator, calculation of the integrated indicator, systematization of elements of the observation matrix and construction of the indicator of financial performance management JSC "Distribution System Operator Mykolaivgaz». To achieve this goal, the following tasks were set: to investigate the theoretical aspects of taxonomic analysis; determine the components and factors influencing the data matrix; perform a detailed analysis of financial performance management using taxonomic analysis tools. Algorithms of taxonomic analysis and distance and similarity method are systemized, generalized, itemized and presented as technological schemes with consideration of innovations in the format of their practical use. The article develops recommendations on increase of accuracy and justification of joint assessments, which take into account results of the classical and modified algorithms of building multi-dimensional assessments within the framework of each method. Research favors the basis for the implementation of measures to increase the efficiency of the economic potential of the enterprise and improve the mechanism of financial performance management. Based on the application of the method of taxonomic analysis, it is shown how synthetic values of the taxonomic index of solvency are calculated and taxonomic indicators of financial results of the enterprise. According to research, taxonomic methods for assessing the level of enterprise development are quite simple to use, universal and comprehensively analyze the state of the enterprise. The results will contribute to the formation of new methodological approaches to make operational management decisions to improve financial performance. Processing of information materials by implementation with the use of modern information technologies and programs.

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Published
2021-09-28
How to Cite
Ermakova, R., & Kornieva, N. (2021). MANAGEMENT OF FINANCIAL RESULTS OF JSC «DISTRIBUTION SYSTEM OPERATOR «MYKOLAIVGAS» ON THE BASIS OF TAXONOMIC ANALYSIS. Economy and Society, (31). https://doi.org/10.32782/2524-0072/2021-31-33
Section
FINANCE, BANKING AND INSURANCE