The role of automation of economic calculations in increasing the efficiency of analytical research. Organization of an automated workstation (AWS) for an analyst.

Analytical processing of economic information is very labor-intensive in itself and requires a large amount of various calculations. With the transition to market relations, the need for analytical information increases significantly. This is primarily due to the need to develop and justify long-term business plans for enterprises and to comprehensively assess the effectiveness of short-term and long-term management decisions. In this regard, automation of analytical calculations has become an objective necessity.

The computing tools that enterprises and organizations now have make it possible to completely automate the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

Firstly, the productivity of economic analysts increases. They are freed from technical work and are more engaged in creative activities, which allows them to do more in-depth research and pose more complex economic problems.

Secondly, economic phenomena and processes are studied more deeply and comprehensively, factors are more fully studied and reserves for increasing production efficiency are identified.

Thirdly, the efficiency and quality of analysis, its overall level and effectiveness are increased.

Automation of analytical calculations and the analysis of economic activity itself has risen to a higher level with the use of PCs, which are characterized by high productivity, reliability and ease of operation, the presence of developed software, an interactive mode of operation, low cost, etc. On their basis, automated workstations of accountants and economists are created , financier, analyst, etc. PCs connected into a single computer network make it possible to move to comprehensive automation of ACD.

A necessary condition for creating an analyst's workstation is the availability of a technical base (personal computers), a database on the economic activities of the enterprise, a knowledge base (methods and techniques of analysis) and software that allows automating the solution of analytical problems.

Creating an analyst's workstation requires solving many organizational issues that are related to information, mathematical, technical, and software. The following stages of organizing an analyst’s workstation can be distinguished:

1) selection of personnel for the development and implementation of analyst automated workplaces;

2) study of the current methodology of ACD and its organization;

3) survey and study of the current information analysis system;

4) formulation and description of the tasks of complex economic analysis;

5) development of algorithms and models for solving problems, that is, a mathematical description of problems for PCs;

6) development of a new information system, creation of a data bank for the analyst’s workstation;

7) development of machine programs for solving ACD problems in algorithmic PC languages;

8) introduction of analyst's workstation into production management practice.

The effectiveness of an analyst's workstation largely depends on the perfection of analysis techniques, on the extent to which they meet modern production management requirements, as well as on the technical capabilities of the PC. Advances in the field of integrated electronics, expansion of resource capabilities and functional thoroughness of PCs create real conditions for deepening economic research, allow wider use of optimization methods for solving analytical problems and, based on them, making optimal management decisions

Content

3. Organization of computer processing of economic information 3
15. Analysis of capital allocation and assessment of the property status of the enterprise 7
Problem 1 15
Problem 2 18
Problem 3 19
References 21

3. Organization of computer processing of economic information

Economic information reflects the facts of production and economic activity using a system of natural and cost indicators. Economic information, as a rule, is transmitted and processed in the form of signs recorded on various substances and media. The set of signs used to exchange economic information in a particular economic system forms the language of economic information.
Analytical processing of economic information is very labor-intensive, so the efficiency and effectiveness of economic analysis are significantly increased when using modern information processing technologies. The computing tools available to enterprises and organizations make it possible to fully automate the processing of economic information, including the analysis of enterprise activities. The need to automate economic analysis is due to the increasing importance of economic methods of enterprise management: the need to develop and justify long-term business plans, comprehensive assessment of the effectiveness of short-term and long-term management decisions.
In this regard, the organization of computer processing of economic information becomes an objective necessity. This trend is due to the growing importance of high-quality information services for the business management process, the rapid development of the technical capabilities of modern computers, and the peculiarities of the current period of economic development.
The most effective organizational form of using PCs is the creation on their basis of automated workstations (AWS) for accountants, economists, planners, etc. An automated analyst workstation is understood as a professionally oriented small computing system designed to automate work on analyzing business activities. The technical base of the analyst's workstation consists of personal computers of domestic and foreign production.
The most effective form of functioning of automated workplaces is to connect them into a single computer network for analytical support of the economic activities of an enterprise.
Experience in designing analyst's automated workstations and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of the economist when analyzing economic activities; minimal response time to analytical queries; the ability to present output information in tabular and graphical form; the ability to make adjustments to the calculation methodology and to the forms for displaying the final result; repeating the process of solving a problem from any arbitrarily specified point (stage) of calculation; ability to work as part of a computer network; ease of mastering the techniques of working on an automated workstation and the interaction of the human-machine system.
Within the framework of the analyst's workstation, the entire information fund of the enterprise functions in the form of a database, knowledge base and software. Databases provide factual data about business activities. The intellectual shell of their useful reading is knowledge bases - methods and techniques of analysis. The software forms a tool for the automated execution of analytical tasks for information support of economic activities.
At the same time, the organization of computer processing of economic information is characterized by a number of features:
Firstly, maintaining the integrity of the analysis, subject to decentralized information processing. In the theory of business activity analysis, much has already been done to achieve consistency, functional, technical, methodological and information compatibility of the components of the analysis into a single whole. Thanks to this, the objectivity of the analysis and its reliability are achieved. In conditions of decentralized information processing, the integrity of the analysis is not destroyed, the unity of goals and objectives of the analysis from the point of view of its systemic properties is not canceled. Therefore, we can say that a developed network of distributed databases corresponds to a system of distributed tasks of economic activity, individual tasks of AHD, intermediate results, etc.; no matter how important they may be, they must pass through the prism of a general system of complex analysis that implements all particular tasks.
Secondly, connecting the information processing process with the decision-making process. Centralization of information processing in powerful computer centers, characteristic of older generation automated control systems......

Bibliography

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2. Bakanov M.I., Sheremet A.D. Theory of economic analysis: textbook. allowance / M.I. Bakanov, A.D Sheremet. – M.: Finance and Statistics, 2009. – 218 p.
3. Berdnikova T.B. Analysis and diagnostics of financial and economic activities of an enterprise: textbook. allowance / T.B. Berdnikova. – M.: Infra-M, 2009. – 215 p.
4. Kodrakov N.P. Fundamentals of financial analysis: textbook / N.P. Kondrakov. – M.: Glavbukh, 2007. – 114 p.
5. Lyubushin N.P. Complex economic analysis of economic activity: textbook / N.P. Lyubushin. - M.: UNITY, 2008. - 445 p.
6. Nikolskaya E.V., Lozinskaya V.B. Financial analysis: textbook. allowance / E.V. Nikolskaya, V.B. Lozinskaya. – M.: MGAP World of Books, 2007.–316 p.
7. Pyastolov S.M. Analysis of the financial and economic activities of an enterprise: textbook. manual for universities / S.M. Postoyalov. – M.: Masterstvo, 2008.-336 p.
8. Savitskaya G.V. Analysis of the economic activity of an enterprise: textbook / G.V. Savitskaya. – M.: INFRA-M, 2007.–336 p.
9. Enterprise management and analysis of its activities: textbook / S.Yu. Naumov – Saratov: Saratov University Publishing House, 2008. – 318 p.
10. Chechevitsyna L.N. Economics of the company: textbook / L.N. Chechevitsyna. - Rostov n/d: Phoenix, 2008. - 389 p.

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The use of computer technology increases the efficiency of the analytical work of financial experts. This is achieved by reducing the time required for analysis; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; setting and solving new multidimensional analysis problems that are practically impossible to perform manually and using traditional methods.

Computers become an integral part of the economist’s workplace, and his activities take on the character of automated labor. In this regard, computer-based automation of economic analysis becomes an objective necessity. It is due to the growing importance of high-quality information services for the business management process and the rapid development of the technical capabilities of modern computers.

The method of economic analysis, focused on the use of computers, must meet the requirements of consistency, complexity, efficiency, accuracy, progressiveness, and dynamism. Only on the basis of fulfilling these requirements is knowledge of the states of the managed object and its development trends, a systematic and targeted increase in the efficiency of economic activity based on the results of the analysis, ensured.

The use of a computer can really increase the productivity of economists, accountants, planners and other specialists by decentralizing the process of automated processing of financial information, combining their professional knowledge directly at the workplace with the advantages of electronic information processing.

The coordinated operation of all computer devices and their interaction with humans is ensured by financial analyst software.

Analysis in conditions of computer data processing is characterized by:

First, maintaining the integrity of the analysis provided

decentralized information processing. In the theory of business activity analysis, much has already been done to achieve consistency, functional, technical, methodological and information compatibility of the components of the analysis into a single whole. Thanks to this, the objectivity of the analysis and its reliability are achieved. In conditions of decentralized information processing

the integrity of the analysis is not destroyed, the unity of the goals and objectives of the analysis from the point of view of its systemic properties is not canceled.

Secondly, connecting the information processing process with the decision-making process. In practice, the user could not influence the course of calculations or the methodology of analysis and generalization. Ultimately, this affected the deterioration of the quality of decisions made. When using software products, analytical tasks are solved directly by the user himself at his workplace. The analyst maintains personal control over all stages of the process of processing analytical information, has the opportunity to evaluate the results obtained, competently use them to justify management decisions, and satisfy the various information needs of the management system.

Thirdly, increasing the efficiency and effectiveness of analysis. In the context of using software products, analysis directly follows accounting and is also performed during business accounting. Analytics software turns the subsystem of analytical support for business management into a constantly operating factor in increasing production efficiency by activating the entire information fund of the enterprise.

specialized package excel application program

II. PRACTICAL PART

OPTION #2

The Kolobok bakery carries out activities related to baking and selling bakery products. The data on the basis of which the cost of baked products is calculated is shown in Fig. 2 and 3.

Construct tables using the data below.

The calculation results are presented in the form of a table containing the calculation of the cost of baked products (Fig. 3) and in graphical form.

Organize inter-table connections for automatic generation of cost calculations for baked products.

Create and fill out a cost calculation form (Fig. 4).

Product consumption

Rice. 2

Cost of baked goods

Fig.3

To solve this economic problem, the MS Excel spreadsheet environment was chosen.

Microsoft Office Excel is a tool for creating spreadsheets that have the ability to perform simple calculations, both using arithmetic operations and using built-in functions; for building different types of diagrams; to format the resulting tables, etc.

Description of the algorithm for solving the problem

Launch the MS Excel spreadsheet processor (Fig. 5).

Rice. 5

Create a book named “Kolobok”.

Rename sheet 1 to a sheet called Product Consumption.

On the MS Excel product consumption worksheet, create a product consumption table.

Fill out the table with data on the cost of components of baked products (Fig. 6)

Rice. 6.

Rename sheet 2 to a sheet titled Cost of baked goods.

On the Cost of baked products MS Excel worksheet, create a table that will contain data on the cost of baked products.

Fill out the table Cost of baked products with initial data (Fig. 7).

Rice. 7.

9. Fill in the column Cost of manufacturing 1 kg of component, table “Cost of baked products” as follows:

Enter the formula in cell D4:

="Product consumption"!B4

Multiply the formula entered in cell D4 for the remaining cells (D4 to D8) of this column.

Thus, a loop will be executed whose control parameter is the line number.

We fill in the column Cost of the component in the product of the table “Cost of baked products” as follows:

Enter the formula in cell E4:

Multiply the formula entered in cell E4 for the remaining cells (E4 to E8) of this column.

In the table “Calculation of the cost of baked products”, fill in the column Cost of the component in the product:

Let's enter the formula in cell F12:

="Cost of baked goods"!E4

Multiply the formula entered in cell F12 for the remaining cells (F12 to F18) of this column (Fig. 8).

Rice. 8

Rename sheet 4 to a sheet called Diagram.

Let's construct a histogram using the available data. From the main menu, select Insert Chart. A window with the following content appears (Fig. 9):

rice. 9

Select the first item in the list of Standard charts. Bar chart. Select Next.

In the window that appears, in the Data Range tab, select the item in the rows and go to the Row tab.

Let's set the name, value and labels along the X Axis first for the first row, let's call it Sponge-Cream Cake, then for the second which we'll call Shortbread Cake with Buttercream.

Then, in the window that appears, we enter the relevant information from our diagram.

rice. 10.1

rice. 10.2

rice. eleven Chart Options Settings

rice. 12 Diagram “Calculation of the cost of baked products”

In a decision-making system, data obtained by analyzing the financial condition of an organization is one of the most essential elements. Almost all users of accounting data and financial reports use financial analysis methods to make decisions to one degree or another.

By making risky decisions in production, a manager can lead the organization to bankruptcy or to the fact that the enterprise will have big financial problems. Therefore, recently a large number of software products have been developed that can analyze accounting and financial reporting data and display fairly accurate data on the state of affairs in the organization. The cost of such computer programs, as a rule, ranges from 0 to 1000 dollars per program, and the price does not always correspond to the quality - even free programs can give good results.

In this course work, I reviewed the most well-known domestic programs in our country for diagnosing financial condition in order to compare them according to various parameters: starting from the cost of a specific program, the ability to export data for analysis from other programs (most often “1C: Enterprise” from 1C "), and ending with the ability to present data in English.

This work consists of two parts: the first part describes a theoretical approach to financial diagnostics of organizations, and the second part describes specific programs for conducting financial analysis, gives their main characteristics and draws a conclusion about for which enterprises this program is most suitable.

1. General scheme of financial diagnostics

1. 1. Essence, goals and types of financial condition assessment

Currently, the financial condition of organizations is interpreted from different perspectives, while there is no unified methodological approach to its determination, which makes it difficult to construct universal practical analysis methods.

In general, the financial condition of an enterprise can be defined as a complex economic category that characterizes, as of a certain date, the presence of various assets at the enterprise, the size of liabilities, the ability of a business entity to function and develop in a changing external environment, the current and future ability to satisfy the demands of creditors, as well as its investment attractiveness .

Different interpretations of the concept of financial condition lead to different purposes for its assessment. From the point of view of business diagnostics, the result of analyzing the financial condition is to determine the optimal amount of the enterprise's reserves, which should be sufficient to ensure the normal solvency of the enterprise and minimize the costs of financial risk, and, at the same time, not divert excess working resources from the current economic activities.

There is also an orientation of the analysis towards finding and eliminating intra-company problems:

The main goal of analyzing the financial condition is to assess and identify the company’s internal problems for the preparation, justification and adoption of various management decisions, including in the field of development, recovery from the crisis, transition to bankruptcy procedures, purchase and sale of a business or a block of shares, and attraction of investments.

The set goals determined the need to solve a number of analytical problems. In the domestic literature, the following main groups of tasks of internal analysis of the financial condition of an enterprise are distinguished:

1. Identification of financial position.

2. Identification of changes in financial condition in space and time.

3. Identification of the main factors that caused changes in financial condition.

4. Timely identification and elimination of deficiencies in financial activities, and the search for reserves for improving the financial condition of the enterprise and its solvency.

5. Forecasting possible financial results, economic profitability based on the actual conditions of economic activity and the availability of own and borrowed resources, developing models of financial condition for various options for using resources.

6. Development of specific measures aimed at more efficient use of financial resources and strengthening the financial condition of the enterprise.

The assessment of financial condition can be carried out using various types of models that allow structuring and identifying the relationships between the main indicators. There are three main types of models: descriptive, predicative and normative.

Descriptive models, known as descriptive models, are fundamental for assessing the financial condition of an enterprise. These include: construction of a system of reporting balance sheets, presentation of financial statements in various analytical sections, vertical and horizontal analysis of reporting, a system of analytical coefficients, analytical notes for reporting. All these models are based on the use of accounting information.

Predictive models are models of a predictive, predictive nature. They are used to forecast a company's income and its future financial condition. The most common of them are: calculating the point of critical sales volume, constructing predictive financial reports, dynamic analysis models (strictly determined factor models and regression models), situation analysis models.

Regulatory models allow you to compare the actual results of enterprises with the expected results calculated according to the budget. These models are used primarily in internal financial analysis. Their essence comes down to the establishment of standards for each cost item for technological processes, types of products, responsibility centers and to the analysis of deviations of actual data from these standards. The analysis is largely based on the use of strictly deterministic factor models.

Depending on the specified areas, financial condition analysis can be carried out in the following forms:

1. Retrospective analysis (intended to analyze current trends and problems in the financial condition of the company, while it is believed that quarterly reporting for the last reporting year and the reporting period of the current year is sufficient).

2. Prospective analysis (necessary for the examination of financial plans, their validity and reliability from the standpoint of the current state and existing potential).

3. Plan-fact analysis (required to assess and identify the reasons for deviations of reporting indicators from planned ones).

1. 2. Procedure for assessing financial condition

As a rule, the main information base for financial analysis is the forms of annual and quarterly financial statements, analytical reports, data obtained by independent expertise.

General qualitative analysis is one of the initial stages of assessing the financial condition of an organization. At this stage, the reliability of the reporting provided, the quality of accounting organized at the enterprise is assessed, the degree of compliance of the monetary valuation of assets and liabilities with their real market values ​​is studied, the intangible sphere of the enterprise is assessed from a qualitative point of view: business reputation, established economic relations, the level of training and organization of management, turnover and professionalism of personnel, prospects for the development of the industry and target markets of the enterprise, stages of the life cycle of the main products of the enterprise, etc. Similar procedures can be carried out using SWOT analysis methods, constructing matrices of comparative competitive advantages of an enterprise and local problem areas, bottlenecks. Vertical and horizontal financial analysis can also be performed at this stage.

Ratio analysis is the calculation of coefficients in various areas (Appendix 2):

Indicators for assessing property status.

Indicators for assessing liquidity and creditworthiness.

Indicators for assessing financial stability.

Business activity indicators.

Indicators for assessing profitability.

This area traditionally plays a major role in analytical procedures when assessing the financial condition of an enterprise. The transition from absolute to relative indicators is due to the following factors:

The influence of the size of the company on the final indicators is eliminated, it becomes possible to evaluate not only the size, but also the efficiency of the enterprise;

Since the numerator and denominator are expressed in the same units, the influence of inflationary processes and exchange rates is leveled out, it becomes possible to compare enterprises from different countries;

The basis of comparison for assessing a particular financial indicator can be:

1. Corridors of standard values ​​regulated by documents and legislative acts.

2. Scientifically based optimal values ​​of indicators.

3. Industry average values ​​of indicators.

4. Characteristics of analogous enterprises.

5. Dynamics of own indicators for previous periods.

The influence of problematic situations that arise when interpreting financial ratios can, to a certain extent, be neutralized by integral models for assessing financial condition, based on the calculation of a small number of financial indicators reduced to a comprehensive assessment. Moreover, these models make it possible to classify an enterprise into one group or another, with the corresponding set of characteristics. Based on such an analysis, it becomes possible to make an absolute assessment of the financial position of an enterprise as of a certain date, and not just study its changes and comparative analysis. Also, integral methods are convenient for express analysis of financial condition, since they do not require significant investment of time and resources.

In the general block of integral methods, the following conceptual directions can be distinguished:

1. Statistically based models for predicting possible bankruptcy. The Altman indicators (also known as Z score, Z indicator or creditworthiness index), the Fox Model, the Taffler Model, the IGEA Model, the Fulmer Model, the Springate Model and others are used here (Appendix 3).

2. Methods for determining the rating of an organization for lending purposes. Methods developed by various commercial banks are used here. Examples include models developed by Sberbank of the Russian Federation, Moscow Industrial Bank, as well as other financial institutions (Appendix 4).

3. Methods for ranking organizations. The method of sum of places, the method of geometric mean, the method of significance coefficients and the method of distances are used here (Appendix 5).

Based on the data obtained during the assessment of the financial condition of the enterprise, the expert group makes a conclusion about the financial condition of the organization.

Users	Scope of economic interests in assessment
Owners	Assessing the feasibility of the costs incurred and the achieved financial results of financial stability and competitiveness, opportunities and prospects for further development, the effectiveness of the use of borrowed funds, identifying damages, unproductive expenses and losses, making reasonable forecasts about the financial solvency of the enterprise.
Shareholders	Analysis of the composition of management expenses and assessment of their feasibility, analysis of profit generation, analysis of losses, unproductive expenses and losses, structural analysis of the expenditure of profits on accumulation and consumption, assessment of the effectiveness and ongoing dividend policy.
Banks and lenders	Assessment of the composition and structure of the enterprise's property, analysis and assessment of the solvency and financial stability of the enterprise, assessment of the efficiency of using equity and borrowed capital, analysis of the composition, structure and ratio of receivables and payables, assessment of settlements for previously received short-term and long-term loans and borrowings.
Suppliers and buyers	Assessing the liquidity of current liabilities, the presence of overdue receivables and payables, analysis and assessment of the structure of current assets, assessment of solvency and financial stability.
Tax inspections	Assessing the reliability of data on the tax base for the calculation of federal and local taxes and their transfer to the budget
Off-budget funds	Assessing the reliability of information on the average number of employees of an enterprise and the accrued wage fund, assessing the timeliness of settlements with extra-budgetary funds.
Investors	Assessing the efficiency of using equity and borrowed capital, accounts receivable and payable, enterprise property, assets, analyzing the degree of liquidity for repaying short-term and long-term obligations, financial stability. analysis and assessment of the effectiveness of long-term and short-term financial investments at the expense of the enterprise’s own funds.
Hired labor	Assessment of the dynamics of sales volume, production costs, fulfillment of production tasks and compliance with labor legislation on wages, provision of labor and social benefits at the expense of the enterprise’s net profit. 2. Share of fixed assets in assets = 120/300 3. The amount of own working capital = 290 – 230 – 690 4. Maneuverability of own working capital = 260/(290-230-690) 5. Current ratio = (290-230)/690 6. Quick ratio = (290-210-220 -230)/690 7. Absolute liquidity ratio = 260/690 8. Share of working capital in assets = (290-230)/300 9. The share of own working capital in their total amount = (290-230 -690)/(290-230), or (490+590-190)/290-230 10. Share of inventories in current assets = (210+220)/290 11. Share of own working capital = (290-230-690)/(210+220) 12. Equity concentration ratio =490/300 13. Financial dependency ratio = 300/490 14. Equity capital flexibility ratio = (290-230-690)/490 15. Debt capital concentration ratio = (590 + 690)/300 16. Long-term investment structure coefficient = 590/(190 +230) 17. Debt to equity ratio = (590 +690)/490 18. Capital productivity = f.2 10/120 19. Equity turnover f.2 10/490 20. Total capital turnover f.2 10/300 21. Net profit = f.2 10 22. Product profitability = f.2 50/ f. 2 10 23. Return on total capital = f.2 190/300 24. Return on equity = f. 2 190 /490 25. Payback period of equity capital = 490/f.2,190 Appendix 3. “Bankruptcy Forecasting Models” 1. Altman coefficient (2 factor): Z= -0.3877-1.0736*(290/690) + 0.0579*(300/490) If Z=0, then probability of bankruptcy = 50% If Z>0, then the probability of bankruptcy is > 50% If Z<0, то вероятность банкротства < 50% 2. Altman coefficient (5 factor): Z=1.2*((290-690)/300)+1.4*(form 2,190)/300 + 3.3*((form 2,050)/300)+ 0.6*(price shares/(590+690))+ f.2 010/300 If Z<1,81 – организация банкрот. If Z>2.99 is a financially stable enterprise. If Z<=2,99 и Z>=1.81 – uncertainty. 3. Taffler model Z = 0.53 * (form 2,050 / 690) + 0.13 * (290 / (690 + 590)) + 0.18 * (690 / 300) + 0.16 * (form 2,010 / 300 ) If Z>0.3 – a financially stable enterprise If Z<0,2 – организация банкрот. 4. IGEA model R=8.38 * (290/300) + (form 2 190/490) + 0.054 * (form 2 010/300) + 0.63 * (form 2 190/(form 2 020+030+ 040+070+100+130)) If R< 0 – максимальная (90 – 100%) If R > 0 and R< 0,18 – Высокая (60 - 80%) If R > 0.18 and R< 0,32 – Средняя (35% - 50%) If R > 0.32 and R< 0,42 – Низкая (15% - 20%) If R > 0.42 – Minimum (up to 10%) Appendix 4. “Credit rating models” 1. Indicators for assessing the financial condition of an enterprise as a borrower based on the “Regulations for the provision of loans to legal entities by Sberbank of Russia and its branches 285-R” K1=(260+253)/(690-640-650) K2=(260+250+240)/(690-640-650) K3=290/(690-640-650) K4=490/(590+690-640-650) K5=50 f.2/ 10 f.2 Then you need to define a category for each indicator depending on its actual value: Odds except trade for trade 0.15 and above If S< 1 - заёмщик относится к 1 классу (лучший клиент). If S > 1 and S< 2,42 - заёмщик относится ко 2 классу. If S>=2.42 – the borrower belongs to class 3. K1=(260+250+240)/ (690-640-650) K2=290/(690-640-650) K3=(490+590-190)/290 Then, for each indicator, depending on the category, find the number of points and find the total amount. The number of points depending on the category is presented in Table 3. If the sum of points: S<141 - Высокий уровень кредитоспособности. S<240, S>141 - Average level of creditworthiness. S<300, S>241 - Low level of creditworthiness. S>300 - The client is not creditworthy. Appendix 5. “Methods for ranking organizations” 1. Sum of places method The position of organizations is determined based on the amount of places they occupy according to certain indicators. The lower the amount, the higher the rating the company has. 2. Method of significance coefficients For each indicator, a significance coefficient is determined, and then the organization’s rating is determined using the formula: R = , where k is the coefficient, x is the indicator, n is the number of indicators. 3. Geometric mean method Among all indicators there is a geometric mean value. 4. Distance method 1. The initial data is presented in the form of a matrix A ij, a table where the indicator numbers are written in rows (i=1, 2, 3 ... n), and enterprise numbers in columns (j=1, 2, 3 ... m). 2. For each indicator, the optimal value is found and entered in the column of the conditional reference enterprise m+1. You can use the significance coefficient in all methods to increase (decrease) the influence of individual indicators. Business and finance 2024 emny.ru