scholarly journals Analysis and forecasting of the enterprise financial stability

2021 ◽  
Vol 71 (4) ◽  
pp. 59-68
Author(s):  
H. Rohanova ◽  
I. Kravchenko

The purpose of the articles is to determine the role of financial stability analysis as an important component of the comprehensive analysis of the entity financial condition. Systematic assessment of financial stability makes it possible to use timely the strategy and tactics of enterprise development, take reasonable management decisions, control liquidity, solvency and financial stability of the enterprise. As a result of the investigation, the following tasks are solved in order to achieve the goal: the type of the financial stability of confectionery enterprise is clarified; qualitative analysis of financial stability is carried out; the dynamics of changes in financial stability is analyzed; financial forecasting by means of integrated indicator based on taxonomic approach is done. General and special methods and techniques of economic problems research for tasks solution such as: synthesis, induction, deduction, generalization, aggregate method, comparative analysis of deviations, coefficient and margin method, standardization of indicators, forecasting, trend analysis method, graphical method are used. The object of the investigation is PJSC «Mondeliz Ukraine». The results of the analysis for the period 2017–2020 indicate the unstable financial condition, violation of the enterprise financial stability; but due to the trend line we forecast the increase in the integrated taxonomic indicator of financial stability in future. The generalized indicator of the change of enterprise financial stability confirms conclusion about the increase of enterprise financial stability in dynamics. The solution of the problem of increasing the financial stability and balance of PJSC «Mondeliz Ukraine» and increasing the availability of own funds is possible primarily by increasing sales, profits and, accordingly, increase profitability. However, measures to strengthen financial stability can give positive results only if they are comprehensive, systematic, mandatory. The prospects for further investigation are to identify the relationship between the level of financial stability and the synchronicity of the enterprise time-balanced cash flows formation.

2017 ◽  
pp. 93-105
Author(s):  
Olha NIPIALIDI

Introduction. The most important factors for “financial health” of the company are effectively structured cash flows, precondition for sustainable growth and achievement of high end results of economic activity as a whole. Knowledge and practical use of modern methods of organization and efficient management of cash flows enables transition of the company to a new quality of economic development. Purpose. The aim of the article is the research and development of theoretical, methodological and practical recommendations concerning the organization of the management process of cash flows at the enterprise. Results. Methodology of traditional assessment of financial stability of the enterprise, its elements and the factors influencing it can significantly complement and improve through the use of advanced mathematical models that allow to analyze the accuracy and objectivity of expert assessments for determination the level of the financial condition of the enterprise. Conclusion. The system of indicators used in the analysis of cash flows at the enterprises is investigated and systematized. It is advisable to choose those indicators from the total aggregate of indicators that are the most attracted to specific users of accounting information. Methods for analyzing cash flow is supplemented as regards the determination of the integral index of financial stability, which makes it possible to install ranked of the investigated enterprise. Proposals for amendments the methodological approaches to estimating of future cash flows will allow more effectively increase usefulness and reliability of accounting and analytical information for making management decisions.


Author(s):  
Pınar Özgökbel Bilis ◽  
Ali Emre Bilis

Television channels for children contain many cartoons and programs. These productions reach the viewers via both the television and the channel's official website. TRT Çocuk, broadcasting for children as a government television channel, presents many locally produced animated cartoons to the viewers. A product of the modern and digital technology, these locally produced cartoons carry importance in terms of transfer of social values. This study focuses on locally produced animation cartoons that have an important potential especially in the transfer of national and moral values. Determination of values conveyed via cartoons that bear importance in the transformation of television into an educational tool allows the media and child relationships to become visible. This work aims to examine the relationship between media and values by defining the concept of “value.” After creating a corporate frame, the study brings to light the social values conveyed in locally produced cartoons aired on TRT Çocuk television channel via qualitative analysis method.


2020 ◽  
Vol 8 (05) ◽  
pp. 1761-1765
Author(s):  
Aghnia Ilmi Sadida Nurzam

The study aims to find out and analyze the relationship between employee engagement, organizational culture, organizational citizenship behavior (OCB), and employee performance. The author administered 224 participants employee engagement scale, organizational culture scale, OCB scale, and employee performance scale in BPJS Ketenagakerjaan East Java area. The data is analyzed by path analysis method in SPSS program. The result indicated that employee engagement and organizational culture affects positive significantly on OCB. Employee engagement, organizational culture and OCB also affects positive significantly on employee performance.


2021 ◽  
Vol 8 (2) ◽  
pp. 49-53
Author(s):  
Adelina Fitri Tanjung ◽  
Etti Sudaryati ◽  
Jumirah .

Diet is the regulation of the amount and type of food with a description of nutritional status. Many factors influence the diet of postpartum mothers, namely knowledge and income. This study aims to determine the relationship between knowledge and income on the diet of postpartum mothers in South Tapanuli Regency. This type of research uses quantitative research with a cross-sectional research design. The population in this study were all postpartum mothers from 0-40 days ahead and the sample was taken by multistage random sampling so that there were 265 samples. Data were collected using interviews and 24 hours recall. The data analysis method used in this study was multivariate analysis. The results showed that there was a relationship between knowledge and diet (p<0.05), and there was a relationship between income and diet (p<0.05). Family participation, especially husbands, is needed to support the diet of postpartum mothers, and it is hoped that the role of health workers in providing information about eating patterns during the postpartum period is expected to increase a good diet in the next postpartum period Keywords: Knowledge, Income, Diet.


2021 ◽  
Vol 71 (4) ◽  
pp. 20-32
Author(s):  
M. Tatar ◽  
◽  
O. Hrebenikova ◽  

The need to ensure financial stability of businesses under global challenges conditions is highlighted in this paper. The company financial stability is one of the most important characteristics of the company financial condition, associated with the level of dependence on creditors and investors and is characterized by the ratio of equity and liabilities. The existing methodological approaches for the evaluation of the enterprise financial stability are analyzed. The evaluation of financial stability on the example of metallurgical enterprise by coefficient, score and integrated methods is carried out. The coefficient analysis shows that the most of financial stability coefficients in the dynamics have decreased and are not within the normative values. While analyzing the financial stability type, it is determined that the enterprise in 2018–2020 had unstable financial condition, which indicates solvency violation. The results of the financial stability analysis by scoring method, according to which the coefficients are assigned the appropriate score depending on the approximation to the normative indicator, led to the conclusion that PJSC «AZOVSTAL» in 2018–2020 was included to the fifth class, i.e. crisis enterprise of the highest risk, practically not solvent. The evaluation of financial stability by the integrated method, according to which the value of the integrated indicator should be closer to one, showed that the enterprise financial stability in 2018 was bad, in 2019 very bad, and in 2020 satisfactory. The measures to increase the enterprises financial stability depending on the financial stability level are proposed, particularly, for the investigated enterprise it is proposed to improve financial flow planning, implementation of real payment calendars, creation of financial responsibility centers and strengthening control over them by the holding, which always make it possible to have reliable information about the company's cash flows and increase the controllability of current payments, reduce losses from the funds misuse. It is also proposed to accelerate the turnover of enterprise resources, which will improve the overall efficiency of activities.


2021 ◽  
Vol 3 (197) ◽  
pp. 70-75
Author(s):  
M.B. Tershukova ◽  
◽  
V.S. Abramov ◽  

The article presents a study of the regulation of credit institutions activities carried out by the Bank of Russia. The relationship between the strengthening of the banking system and monetary regulation is revealed. In the process of monetary regulation, banks are influenced to improve their financial stability, which ultimately leads to the strengthening of the banking system. The author's suggestions for improving the regulation of the activities of credit institutions are presented.


Author(s):  
Alessio Gori ◽  
Eleonora Topino

The globalization processes typical of liquid modern society require organizations to have high levels of flexibility, dynamism, and rapidity of change, testing the adaptability of workers with possible repercussions on well-being and productivity. Therefore, this study aimed to investigate the role of several psychological factors in favoring job satisfaction in a group of organizational workers (mean age = 46.24; SD = 9.99; 40.9% males and 59.1% females). Firstly, the impact of predisposition to change on job satisfaction through workplace relational civility (others with me) or insight orientation as independent mediating variables was analyzed. After that, this relationship was also studied by testing the effect that the simultaneous interaction of both mediators could have. Results show that workplace relational civility (others with me) significantly mediated the relationship between predisposition to change and job satisfaction, while no significance was found in the effect of insight when considered individually. However, the latter acquires greater relevance if placed in interaction with the other mediator, that is found to be the most proximal factor linking job satisfaction to the other more distal variables. Such findings might have a relevant role in strengthening preventive intervening, favoring positive results for greater well-being of both subjects and organizations.


2020 ◽  
Vol 159 ◽  
pp. 04016 ◽  
Author(s):  
Fariza Yerdavletova ◽  
Bayan Ermekbaeva ◽  
Gulnar Zhunissova ◽  
Zhanar Mukhametzhanova

Based on a review of the recommendations of various scientists, the article presents measures to strengthen the solvency and financial stability of companies in various fields of production. These include effective receivables management, accelerated capital turnover, increased profits and cash flow. The article reveals the concept of financial stability as the main criteria of the company’s financial condition. As well the negative aspects of the financial condition of companies are discussed. All negative factors divided into three groups based on their characteristics: general economic factors, state factors, and market factors. The model of accounts receivable management, which includes three stages is presented. It is concluded that a high share of accounts receivable as part of assets can lead any company to loss of solvency. Ways to improve the structure of funding sources, aspects of increasing return on capital are considered. Several recommendations given to reduce the duration of capital turnover in order to increase the company’s solvency. As a factor of increasing profits a possible ways of minimizing costs are investigated. Ways of increasing production volumes are highlighted and described, measures to increase cash flow are analyzed. Considerable attention is paid to the irrational management of cash flows.


2021 ◽  
Vol 58 (1) ◽  
pp. 1196-1208
Author(s):  
Rini, Budimawan, Ganding Sitepu

Ports as marine transportation infrastructure have a very important role for the national and regional economies as well as relations between regions and between countries. Ports can play a role in stimulating the growth of economic, trade, and industrial activities from their areas of influence. To increase this role, of course, it must be supported by good performance. This study aims to (1) analyze the influence of Makassar Port in supporting the development of Makassar City and analyze the operational performance of Makassar port; and (2) Formulating a strategy to increase the role of ports in supporting the development of Makassar City. This research uses quantitative descriptive analysis method for GRDP data and port performance, simple linear correlation, and regression analysis are used to show the relationship and influence of goods traffic flow with GRDP of Makassar City, and field force analysis is used to determine strategies for increasing the role of ports. The results show that the Makassar Port has a significant effect in supporting the development of Makassar City and the performance of the Makassar Port during the last five (5) years has performed well. The strategic priorities for increasing the role of Makassar Port in supporting the development of Makassar City are the development of the Makassar New Port (MNP) terminal and dredging the port pool. 


2020 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Novi Akhsani

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.


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