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Information systems development of analysis company financial state based on the expert-statistical approach

https://doi.org/10.20914/2310-1202-2016-4-416-421

Abstract

The work is devoted to methods of analysis the company financial condition, including aggregated ratings. It is proposed to use the generalized solvency and liquidity indicator and the capital structure composite index. Mathematically, the generalized index is a sum of variables-characteristics and weighting factors characterizing the relative importance of individual characteristics composition. It is offered to select the significant features from a set of standard financial ratios, calculated according to enterprises balance sheets. To obtain the weighting factors values it is proposed to use one of the expert statistical approaches, the analytic hierarchy process. The method is as follows: we choose the most important characteristic and after the experts determine the degree of preference for the main feature based on the linguistic scale. Further, matrix of pairwise comparisons based on the assigned ranks is compiled, which characterizes the relative importance of attributes. The required coefficients are determined as elements of a vector of priorities, which is the first vector of the matrix of paired comparisons. The paper proposes a mechanism for finding the fields for rating numbers analysis. In addition, the paper proposes a method for the statistical evaluation of the balance sheets of various companies by calculating the mutual correlation matrices. Based on the considered mathematical methods to determine quantitative characteristics of technical objects financial and economic activities, was developed algorithms, information and software allowing to realize of different systems economic analysis.

About the Authors

M. N. Ivliev
Voronezh state university of engineering technologies
Russian Federation

candidate of technical sciences, assistant professor, information simulation technology and management department, 

Revolution Av., 19 Voronezh, 394000



S. N. Chernyaeva
Voronezh state university of engineering technologies
Russian Federation

сadnidate of physical-mathematical sciences, assistant professor, information simulation technology and management department, 

Revolution Av., 19 Voronezh, 394036



A. V. Melnikov
Voronezh state university of engineering technologies
Russian Federation

doctor of technical sciences, professor, information simulation technology and management department, 

Revolution Av., 19 Voronezh, 394000



References

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Review

For citations:


Ivliev M.N., Chernyaeva S.N., Melnikov A.V. Information systems development of analysis company financial state based on the expert-statistical approach. Proceedings of the Voronezh State University of Engineering Technologies. 2016;(4):416-421. (In Russ.) https://doi.org/10.20914/2310-1202-2016-4-416-421

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ISSN 2226-910X (Print)
ISSN 2310-1202 (Online)