Economy, finances, management: Topical issues of science and practical activity


Issue №: 2 (52)

Published: 2020.06.29
DOI: 10.37128/2411-4413-2020-2

The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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DOI: 10.37128/2411-4413-2020-2-4
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Ruzakova OlgaPhd Of Economics, Associate Professor, Department of Computer Science and Economic Cybernetics, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Solnyschaya St., e-mail: olgarkv81@gmail.com).


The article proposes to use modern Internet technologies for improving the accuracy, speed and validity of financial decisions. They allow us to create a special web page where investors can conduct an assessment of potential investment objects financial status online through an appropriate decision support system. Research is based on the scientific works of domestic and foreign scientists using on the assessing the financial condition of the enterprise problems, the preparation of reporting documentation of specific enterprises, as well as taking into account the results of personal research. A detailed analysis of theoretical, scientific and practical publications, regulatory documents for assessing the financial condition of the enterprise, as well as relevant works on economic and mathematical modeling is carried out. He made it possible to identify the theoretical and applied problems in the field of study and to propose ways to solve them. The expediency of using economic and mathematical methods for estimating the financial state of the enterprise is substantiated. Formulated scientific provisions, conclusions and recommendations are based on the study of the subject area, the application of methods of economic and mathematical modeling, system analysis and methods of expert assessments. Such a system will make it possible to speed up the decision-making process, to carry out an objective and independent expert evaluation, taking into account the specifics of foreign financial management, to simplify the evaluation process through Internet technologies, and to significantly reduce the cost of such service. It is proposed to apply the theory of fuzzy sets in the construction of DSS, which allows to take into account the different quality parameters of the object being evaluated, to stratify the evaluation process and to analyze a powerful set of evaluation parameters. As a result, it improves the quality of assessing the financial condition of the enterprise using the methodology and tools of mathematical modeling.

Keywords: Internet technology, financial condition of enterprises, fuzzy sets, desigion-making, evaluation parameters, output parameters, modeling.

List of references

1. Bernstain, L.A. (2016). Analyz fynansovoi otchetnosty [Financial statement analysis]. Moscow: Finansy i statystyka [in Russian].

2. Shkolnyk, I.O. (2016). Finansovyi analiz [Financial analysis]. Kiev: Tsentr uchbovoi literatury [in Ukrainian].

3. Horodnia, T.A.,  & Yavtukhovska, I.V. (2013). Diahnostyka finansovoho stanu pidpryiemstva [Diagnosis of the financial state of the enterprise]. Naukovyi visnyk NLTU Ukrainy, 23, 207-212 [in Ukrainian].

4. Kostyrko, O.H. (2009). Vykorystannia metodu koefitsiientiv dlia otsinky finansovoho stanu pidpryiemstva [Using the coefficient method to estimate the financial condition of an enterprise]. Ekonomika APK, 7, 54-56 [in Ukrainian].

5. Khelfert, E. (2015). Tekhnika finansovogo analiza [Technique of financial analysis]. Moscow: Audit, Yuniti [in Russian].

6. Kaletnik, G.N., & Tsikhanovska, V.M. (2010). Finansovyi menedzhment [financial management].  Kiev: Khai-Tek Pres [in Ukrainian].

7. Rusakova, O.V. (2019). Systema pidtrymky pryiniattia rishen u zadachakh finansovoho analizu [Decision support system in the tasks of financial analysis]. Ahrosvit, 5, 67-72 [in Ukrainian].

 8. Rusakova, O.V. (2010). Pryntsypy pobudovy prohramnykh zasobiv dlya otsinky finansovoho stanu pidpryyemstva [Principles of building software for assessing the financial condition of an enterprise]. Zbirnyk naukovykh pratsʹ «Ekonomika ta upravlinnya APK», 4 (81), 89-92 [in Ukrainian].

9. Matviychuk, A.V. (2010). Modeliuvannia finansovoi stiikosti pidpryiemstv iz zastosuvanniam teorii nechitkoi lohiky, neironnykh merezh i dyskryminatnoho analizu [Modeling financial sustainability of enterprises using theories of fuzzy logic, neural networks and discriminatory analysis]. Visnyk Natsionalnoi akademii nauk Ukrainy, 9, 24-46 [in Ukrainian].

10. Rusakova, O.V. (2014). Vykorystannya metodu parnykh porivnyanʹ u finansovomu analizi [Using the method of paired comparisons in financial analysis]. Visnyk Khmelʹnytsʹkoho natsionalʹnoho universytetu, 2, 129-132 [in Ukrainian].

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "