Issue №: 2 (72)
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.
COGNITIVE APPROACH TO ASSESSMENT AND FORECASTING OF FINANCIAL STABILITY INDICATORS OF AGRO-INDUSTRIAL COMPLEX ENTERPRISES
SAKHNO Andrii – Doctor of Economic Sciences, Professor of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: andrijsahno@gmail.com).
CHIKOV Illia – PhD in Economics, Associate Professor of the Department of Computer Science and Digital Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: chikov@vsau.vin.ua).
OKHOTA Yuliia – PhD in Economics, Associate Professor of the Department of Administrative Management and Alternative Energy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: yuliaokhota2017@gmail.com).
DOTSIUK Svitlana – PhD in Economics, Assistant of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: sveta.dotsiuk@gmail.com).
The main aspects of the introduction of a cognitive approach to assessing and forecasting indicators of financial stability of the enterprises of the agro-industrial complex, which allows increasing the competitiveness of the enterprises in conditions of uncertainty, have been substantiated. The financial statements of enterprises were used, which allowed, on the basis of calculation of current liquidity, solvency, maneuverability of equity, provision of own working capital, financial leverage and autonomy, to determine the intervals of values for the analyzed indicators and parameters (vertices) of trapezoidal functions. The «Fuzzy Logic Toolbox» is used according to the algorithm of fuzzy output of the Mamdani software package «MATLAB») in order to construct the boundary of linguistic term-sets of evaluation criteria for processing inaccurate, incomplete or contradictory data, which is typical for real economic situations. A model for assessing the financial stability of the enterprises of the agro-industrial complex has been built, which is a matrix in which five qualitative levels («very low», «low», «medium», «high» and «very high») are the columns of the matrix, and the analyzed indicators are the rows of the matrix, their intersection, in turn, are the levels of belonging of quantitative levels of factors to certain qualitative classes. The membership levels in fuzzy subsets were calculated from the term set of variable values and the quantitative value of the aggregated indicator, which allowed linguistic recognition of the degree of financial stability of the enterprises of agro-industrial complex. A classifier of levels of the aggregate indicator is proposed, in order to substantiate the financial stability of the enterprises of the agro-industrial complex based on the correspondence of the calculated values to the conditions of stable or unstable state. The most significant factors of influence on the enterprises of the agro-industrial complex in the context of strengthening competitiveness and stability in the market during the construction of graph models of the first and second levels of determining the financial stability of enterprises of the agro-industrial complex in a dynamic environment have been identified.
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About 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
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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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”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
