Issue: № 12, 2023
Doi: https://doi.org/10.37634/efp.2023.12.12
Introduction. The introduction of the economic rating will contribute to the centralization of control over the activities of economic entities by various state bodies. On the other hand, the profile rating will allow to avoid subjectivity in the evaluation of the economic activity of enterprises by state bodies and other subjects of economic activity and to establish a transparent and understandable work of the state bodies themselves for subjects of economic activity and society as a whole. The purpose of the paper is in a careful study and analysis of the international and domestic experience of rating the activities of enterprises according to profile and economic indicators in Ukraine with the aim of developing agreed unified methodological recommendations regarding the rating of business entities in the process of European integration of Ukraine. Results. In order to determine the rating of the enterprise by profile indicators, it is necessary to evaluate the main indicators of the profile activity of the enterprise, minimizing and simplifying their calculation, as well as to introduce a digital rating of the profile indicators of the enterprise. With two-way communication between the enterprise and other market participants, this will simplify relations between them. On the other hand, state bodies will be able to direct the development of enterprises in the right direction, in accordance with the adopted policy of socio-economic development. Conclusions. The proposed methodological recommendations on the digital rating of the profile indicators of enterprises will allow to improve the legal framework for determining the rating of the enterprise to obtain a scale of reliability of the enterprise as a business entity, to eliminate significant problems of corruption in the distribution of financial funds, to improve financial and credit discipline, first of all, in the central authorities, and secondly in industries, regions, cities and credit institutions, etc.
Keywords : rating, criterion, indicator, profile rating
References:
1. Tax Code of Ukraine: Law of Ukraine of 02.12.2010 № 2755-VI. Information of the Verkhovna Rada of Ukraine. 2011, № 13-14, № 15-16, № 17, Art.112. (in Ukrainian).
2. Code of Ukraine on Administrative Offenses: Law of Ukraine of 07.12.2084 №8073-Х. Information of the Verkhovna Rada of the Ukrainian SSR (VVR). 1984, appendix to № 51, Art. 112. (in Ukrainian).
3. Criminal Code of Ukraine: Law of Ukraine of April 5, 2001 № 2341-III. Information of the Verkhovna Rada of Ukraine.2001, № 25-26, Art.131.
4. On approval of the National Rating Scale: Resolution of the Cabinet of Ministers of Ukraine of April 26, 2007 № 665. Official Gazette of Ukraine. 2007. № 32. P. 25. (in Ukrainian).
5. On local self-government in Ukraine: Law of Ukraine dated May 21, 1997. No. 280/97-BP. Information of the Verkhovna Rada of Ukraine. 1997, №. 24, Art. 170. (in Ukrainian).
6. On social and legal protection of persons who have been deprived of their personal freedom as a result of armed aggression against Ukraine, and their family members: Law of Ukraine dated January 26, 2022. №. 2010-IX. (in Ukrainian).
7. Everything you need to know about credit ratings. Standard & Poors Rating Services. McGRAW HILL FINANCIAL. 2014. URL: https://www.standardandpoors.com/ru_RU/delegate/getPDF?articleId=1498030&type=comments&subType=rating%20definition (in Russian).
8. Socio-economic diagnostics in the conditions of globalization / O.Y. Kuzmin et al. Lviv, 2012. 284 p. (in Ukrainian).
9. Hryhoriev O.Yu., Petryshyn N.Ya., Todoshchuk A.V. Methodical recommendations for digital rating of enterprises. Economics. Finances. Law. 2020. № 12/4. pp. 5–8. (in Ukrainian).
10. Hryhoriev O.Yu., Petryshyn N.Ya., Todoshchuk A.V. Methodical recommendations for digital assessment of social indicators of enterprises. Economics. Finances. Law. 2021. № 4. pp. 10–15. (in Ukrainian).
11. Hryhoriev O.Yu., Petryshyn N.Ya., Todoshchuk A.V. Methodological recommendations for digital rating of tax indicators of enterprises. Economics. Finances. Law. 2021. №. 11. pp. 5–13. (in Ukrainian).
12. Hryhoriev O.Yu., Petryshyn N.Ya., Todoshchuk A.V. Methodological recommendations for digital evaluation of economic indicators of enterprises. Economics. Finances. Law. 2022. No. 11/1. pp. 24–27. (in Ukrainian).