Issue: №10/2, 2019
The articles substantiates that the important task of analytical management of liquidity management of the enterprise is the formation and use of the correct methodology of liquidity analysis, which allows to give a comprehensive assessment of the level of solvency in the dynamics, factors of influence and to substantiate the actions of management taking into account the forecast values of valuation indicators. The purpose of this article is to summarize existing theoretical approaches to the entity's liquidity (solvency) method of analysis is and to refine it in the light of a systematic, predictive factor analysis. The article summarizes the existing theoretical approaches to the method of dynamic assessment of the liquidity (solvency) of an entity and its improvement, taking into account the systematic approach. It was generalized views of scientists about the nature and tasks of factor analysis. In order to improve the methodology of dynamic liquidity assessment for management purposes, it is proposed to calculate the magnitudes of factors change to neutralize and / or eliminate the negative factors. A holistic methodology for modeling a specific value (s) of indicators that determine the level of liquidity based on predictive factor analysis due to additional procedures has been formed. With the use of the original data and the proposed method of factor analysis, the estimated (expected) value of the ratio of current (total) liquidity, in accordance with the information needs of enterprise management in terms of liquidity management (solvency) as an important tool for crisis management was calculated. Using in practice the proposed method of predictive factor analysis allows to actively (preventively) influence the resulting indicators, adjusting their level according to management needs, which is not possible in the process of post-analysis of the actual indicators. In the context of multivariate analysis, the proposed methodological approach will improve its quality to substantiate management decisions. References 1. Organization and methodology of economic analysis: tutorial / V.P. Klochan et.al. Mykolaiv, 2010. 194 p. (in Ukrainian) 2. Analysis of economic activity: tutorial / H.I. Kindratchka et al. Lviv: ZUKTs, 2017. 310 p. (in Ukrainian) 3. Shara Y.Y. Factor analysis and its impact on the results of the enterprise. Accounting and analytical support of the enterprise management system: abstracts of the II International Scientific and Practical Conference. Lviv: Lviv Polytechnic Publishing House, 2014. pp. 217-219. (in Ukrainian) 4. Stolarchuk H.V. Analysis of economic activity: tutorial. Kharkiv: KhAI, 2016. 71 p. (in Ukrainian)
Keywords : analysis, methodology, liquidity, factors, forecast, management