Authors:
L. V. Eichler, A. S. Strynkovskaya
Siberian State Automobile and Highway University, Omsk, Russian Federation
Abstract:
Modern business entities face a significant number of problems ultimately leading to crises and unprofitability.
In many ways, these states are due to insufficient amount of operational information for making management decisions. The
role of this kind of information is difficult to overestimate in a market economy characterized by a high level of instability
and uncertainty of the business environment. Considered circumstances increase the relevance of such a tool of scientific
research as a comprehensive diagnostic analysis of the enterprise performance. This type of research is an important part
of the enterprise tactical and strategic management ensuring its sustainable development and competitiveness. At the
same time, an important task of analysts is the formation of a “methodological field” of methods and approaches system
to the diagnostic analysis of indicators characterizing the performance of an enterprise and its potential. The purpose of
this article is to develop an algorithm for the method of integrated diagnostic analysis of an enterprise performance. The
proposed technique is based on clarifying the content of such areas of diagnosis as: financial, economic diagnostics and
rating assessment of the company’s position in the market. It also includes the study and definition of a result indicators
system that takes into account net cash flows and fuller reflects the effectiveness of the enterprise. In the framework of
this methodology, a system of indicators characterizing various business processes of the enterprise has been formed.
The advantages of the refined methodology of the complex diagnostic analysis are as following: it allows the researcher
to study the effectiveness of the enterprise activity in a fairly short time and give objective conclusions on the state of
the object under the study taking into account internal and external conditions. It can determine the threshold values of
environmental indicators affecting the enterprise performance. The proposed research algorithm makes it possible to
identify the enterprise status with respect to the other market participants according to a system of resulting indicators or
another system of indicators formed in accordance with the objectives of the analysis.
Keywords:
Diagnostics, comprehensive diagnostics, enterprise performance, diagnostic indicators, rating, algorithm.
Paper submitted:
June 22, 2020.
For citation:
L. V. Eichler, A. S. Strynkovskaya (2020) Development of a technique for a comprehensive diagnostic analysis of enterprise performance. The Science of Person: Humanitarian Researches, vol. 14, no. 4, pp. 222–230.
DOI: 10.17238/issn1998-5320.2020.14.4.27.
