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Особенности и преимущества применения наглядных балансовых моделей для анализа финансового состояния компании.
Subject. Nowadays exists need of qualitative express analysis of company’s financial indexes, which could reduce time and volume of processed information and could provide increasing of volume of result data with saving of accuracy of estimates on the level of generally accepted methods. To methods used for express analysis of company’s financial performance belongs the method based on matrix balance of company. But existing variants of this method were not involved for active practical application, as this approach allows to estimate only dynamic changes of assets and liabilities. For enhancement of analytical possibilities of matrix balance is required its development, which could allow to receive effective instrument for analysis of absolute indicators of company’s financial position.
Goals/objectives The goal of research consists in development of new, effective and clear methods for evaluation of various absolute indexes of company’s financial position based on company’s matrix balance. Main objectives cover development of the matrix balance model, construction, on the basis of this model, of methods for evaluation of absolute indexes of financial performance, evaluation and analysis of capital structure of company.
Methodology. With help of matrix balance of company, method for allocation of assets and liabilities, comparative analysis, are researched and developed clear express methods for evaluation of various absolute indices of financial position of company.
Results. Based on updated model of matrix balance, in the research are developed new methods for express analysis and clear evaluation of absolute indexes on liquidity and profitability of company, working capital, net assets, evaluation and analysis of capital structure of company. Also were presented approbation results of these methods.
Conclusions/significance. Conclusion is made that the developed matrix balance of company can be used effective for clear and express analysis of company’s financial performance, analysis of financing structure of its assets. It allows to allocate problems in time to make appropriate decisions.