分析工具在制造企业THR绩效评估中的应用

O. Levandovska
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引用次数: 0

摘要

本文的重点是运用国外作者开发的分析工具,即评估企业破产的方法。使用各种模型进行了计算,并证明目前没有考虑到企业所有现实情况的“理想”模型。目前乌克兰经济的不稳定局势,即俄罗斯联邦对侵略国的全面入侵,给企业的发展和正常运作带来了更多的困难,因此及时评估业绩和预测效率的问题尤为紧迫。分析最近的研究和出版物。今天,关于评估破产概率的主题有许多不同的出版物,相当多的作者正在进行各种研究,以从国外科学家早期开发的模型中确定最可靠的评估破产概率的模型。一些研究这个话题的专家甚至提出了他们自己的方法。例如,一组分析师O.Y. Bazilinska, T.G. Rzaeva, I.V. Stasiuk。Tereshchenko O.O.等人不仅深入分析了评估企业破产概率的现有方法,而且还提出了许多关于预测各个经济部门(如建筑业、制造业等)破产概率的模型发展的研究]。目前,已经开发了大量不同的财务模型,将几个不同的系数合并为一个,从而对财务状况进行广义评估,并确定破产概率。但问题来了,哪种方法能真正显示公司的确切财务状况,而且还能预测未来?因此,本研究课题具有很强的相关性。企业破产早期诊断方法的应用问题是当前最紧迫的问题。本文的目的是在国外预测方法的基础上,研究制造企业“X”的破产概率。关键词:破产诊断分析支持分析工具破产评估模型
本文章由计算机程序翻译,如有差异,请以英文原文为准。
APPLICATION OF ANALYTICAL TOOLS FOR EVALUATING THR PERFORMANCE OF A MANUFACTURING ENTERPRISE
The article focuses on the use of analytical tools, namely, methods of assessing the bankruptcy of an enterprise, developed by foreign authors. Calculations are made using various models, and it is proved that at the moment there is no "ideal" model that will take into account all the realities of the enterprise. The current unstable situation of Ukraine's economy, namely the full-scale invasion of the aggressor country by the Russian Federation, creates additional difficulties for enterprises for development and normal functioning, so the issue of timely performance assessment and efficiency forecasting is particularly acute. Analysis of recent research and publications. Today, there are many different publications on the topic of assessing the probability of bankruptcy, a significant number of authors are conducting various studies to identify the most reliable model for assessing the probability of bankruptcy from the models developed earlier by foreign scientists. And some experts studying this topic even offer their own methods. For example, the group of analysts O.Y. Bazilinska, T.G. Rzaeva, I.V. Stasiuk. Tereshchenko O.O. and others not only thoroughly analyzed the existing methods of assessing the probability of bankruptcy of an enterprise, but also presented a number of studies on the development of models for predicting the probability of bankruptcy in various sectors of the economy, such as construction, manufacturing and many others].Currently, a large number of different financial models have been developed that combine several different coefficients into one, resulting in a generalized assessment of the financial condition and determining the probability of bankruptcy. But the question arises, which method will really show the exact financial condition of the company and, moreover, give a forecast for the future? Therefore, the research topic is relevant. The problems of applying methods for diagnosing bankruptcy of an enterprise at the early stages are currently characterized as the most pressing issues of our time. The purpose of the article is to study the probability of bankruptcy of the manufacturing enterprise "X" on the basis of foreign forecasting methods. Keywords: bankruptcy diagnostics, analytical support, analytical tool, bankruptcy assessment models.
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