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Анализ финансово-экономического состояния сельскохозяйственных предприятий Ростовской области на основе теории нечетких множеств и программного обеспечения Audit-IT


Artamonova A.G., Rakhmetova L.V., Sakharova L.V.
(about the authors)

Artamonova Anna Gennadevna – (Rostov State Economic University “RINH” )

Rakhmetova Liliya Vladimirovna – (Rostov State Economic University “RINH” )

Sakharova Lyudmila Viktorovna – (Rostov State Economic University “RINH” )

Published in:
Food Policy and Security
– Volume 6, Number 1 (January-March 2019)



Keywords: aggregation of fuzzy methodology, comprehensive evaluation, financial statement analysis


Citation:
Artamonova A.G., Rakhmetova L.V., Sakharova L.V. (2019). Анализ финансово-экономического состояния сельскохозяйственных предприятий Ростовской области на основе теории нечетких множеств и программного обеспечения Audit-IT. Food Policy and Security, 6(1), 9-28. doi: 10.18334/ppib.6.1.41380


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Abstract:

The aim of this work is to develop a methodology for assessing the financial condition of the company and its creditworthiness and risk of bankruptcy based on the fuzzy modification of the Audit-IT integrated scoring methodology the program "Your financial analyst"). The modification was carried out using the approach developed by Nedosekin O.A. to assess the risk of bankruptcy of the enterprise consisting in the aggregation of indicators ratio analysis through standard five-point classifiers. The novelty of the proposed method lies in the possibility of transformation of the integral of the standard scoring techniques for assessing the financial condition of the company and MDA-methods of assessing the risk of bankruptcy into the corresponding fuzzy-set methods, has a number of important advantages. In particular, they allow you to change the complex of the studied parameters depending on the goals and objectives of the study without significant processing model; to adjust the weight parameters depending on the sectoral and territorial specificities, as well as expert assessments; to bring together the quantitative assessment indicators and dynamics of their change. In addition, based on the fuzzy techniques, it is possible to aggregate the estimates obtained for individual businesses in integrated assessment for the region as demonstrated by the example of agricultural enterprises of the Rostov region.







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