ANALYTICAL INTEGRATED INSTRUMENTATION IN THE DIAGNOSTIC SYSTEM OF THE ENTERPRISE
Abstract
Introduction. In today's economic environment, reporting is considered as a process of formal compliance with the
requirements of the law. Most corporations do not provide additional reporting and this negatively affects the results of their
activities and significantly distinguishes them from corporations that provide such reporting. Therefore, comparing the
research results of the enterprises in the article leads to the relevance of this study.
Methods. In the process of research, methods of mathematical and statistical analysis of the indicators of integrated
and (or) financial reporting, among which the main place occupy the methods of discriminatory analysis.
Results. The article compares the results of financial reporting by corporations that provide additional reporting and
those that do not provide it. Comparison of the average values of the main indicators of activity of the investigated
enterprises on the basis of Student's criterion is compared. As a result of the study, it was found that in order to construct a
model for the classification of these corporations on the basis of the availability of integrated reporting, it is necessary to
apply a discriminant analysis, which is to find for each group the classification of the values of a discriminant function, which
allows you to determine the financial condition of the enterprise, using the values of the most informative indicators of its
activities , which are combined into an integral criterion.
Discussion. Developing a single model for integrated enterprise reporting taking into account national characteristics,
as it provides a comprehensive overview of strategy, management system, risk exposure to cost generation and growth
potential of sustainable development of the company.
Keywords
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DOI: https://doi.org/10.35774/ibo2017.03.130
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