Моніторинг як статистичний метод дослідження фінансових результатів підприємств

Tetiana Pohorielova

doi:10.33987/vsed.3(58).2015.179-186

Authors

Tetiana Pohorielova Odessa National Economic University, Ukraine

DOI:

https://doi.org/10.33987/vsed.3(58).2015.179-186

Keywords:

statistical methods, algorithm of monitoring, gains, losses, balance of financial results of enterprises, economic activity, region, structure, dynamics, autoregressive factor analysis

Abstract

Conceptual approaches to monitoring as to the process of observing the financial results of enterprises to value their current state in modern conditions of market relations are determined and systematized in the article. On the basis of the use of statistical methods the algorithm of monitoring of financial results is worked out and its stages are characterized. The nature of financial results of the enterprises’ economic activity on the basis of modern standards of financial and statistical accounting is researched. The procedure of Odessa region enterprises financial results statistical monitoring is done according to the proposed algorithm. The structure and dynamics of financial results are analyzed; the factors influencing the balance of financial results are presented. The autoregressive factor model of financial results of the economic activity is built and analyzed. The conclusions and general instructions of the conditions of enterprises in Odessa region are made.

Author Biography

Tetiana Pohorielova, Odessa National Economic University

PhD in Economics, Associate Professor, Department of Statistics

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