Monitoring as a statistical method of enterprises financial performance results research

Tetiana Pohorielova
PhD in Economics, Associate Professor, Department of Statistics, Odessa National Economic University, E-mail:tvpogor@gmail.com

Cite this article:

Pohorielova, T. (2015), Monitoring as a statistical method of enterprises financial performance results research. Ed.: M. Zveryakov (ed.-in-ch.) and others [Monitorynh yak statystychnyi metod doslidzhennia finansovykh rezultativ pidpryiemstv; za red.: M. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin (ISSN 2313–4569), Odessa National Economic University, Odessa, Issue 3, No. 58, pp. 179–186.

Abstract

Conceptual approaches to monitoring as to the process of observing the financial results of enterprises to value their current state in modern conditions of market relations are determined and systematized in the article. On the basis of the use of statistical methods the algorithm of monitoring of financial results is worked out and its stages are characterized. The nature of financial results of the enterprises’ economic activity on the basis of modern standards of financial and statistical accounting is researched. The procedure of Odessa region enterprises financial results statistical monitoring is done according to the proposed algorithm. The structure and dynamics of financial results are analyzed; the factors influencing the balance of financial results are presented. The autoregressive factor model of financial results of the economic activity is built and analyzed. The conclusions and general instructions of the conditions of enterprises in Odessa region are made.

Keywords

statistical methods; algorithm of monitoring; gains; losses; balance of financial results of enterprises; economic activity; region; structure; dynamics; autoregressive factor analysis.

JEL classification: С100

UD classification: 31:658.15

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