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FACTOR ANALYSIS OF LIQUIDITY OF ENTERPRISE ASSETS

Автор: Sveta on .

Cite as APA style citation
Prytuljak N. Faktornyj analiz likvidnosti aktyviv pidpryjemstva. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 4. S. 92-105.

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DOI:  http://doi.org/10.31617/visnik.knute.2020(132)07

UDC 303.722.2:658.153

PRYTULIAK Nataliia,
Associate Professor, PhD in Economics
Kyiv National Economic University named after Vadym Hetman,
54/1 Prospect Peremogy, Kyiv, Ukraine,

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID ID: https://orcid.org/0000-0002-1557-0191

FACTOR ANALYSIS OF LIQUIDITY OF ENTERPRISE ASSETS

Background. With a significant number of bankrupt enterprises in Ukraine, an objective and comprehensive assessment of liquidity does not lose its relevance and continues to be important for both individual businesses and their business environment.
Analysis of recent researches and publications. Despite a large number of scientific works on the analysis of liquidity of the enterprise, the existing methodological approaches to determining its level are generalized, they are considered autonomously, only within the coefficient method, and, consequently, do not take into account the relationship, interdependence, and conditionality with other financial and economic processes and phenomena.
The aim of the article is to substantiate the possibility and feasibility of application in the context of liquidity analysis of the factor method with the subsequent implementation of its key task, which is to identify factors and model their functional relationship with the efficient indicator.
Materials and methods. General scientific methods of dialectics, comparison, analogy, analysis, synthesis, theoretical systematization, and generalization were used in the research.
Results. The theoretical basis for the application of deterministic modeling of factor liquidity systems was the study and refinement of the economic essence and its main features. It is proved that the process of transformation of assets into cash must be considered from the standpoint of the duration of the conversion of property values into cash, which is due to the period of their passage through the relevant stages of the cycle. This vision of assets liquidity has allowed to model factor systems, the practical use of which in the financial analysis will contribute to a more complete information support of the management of current assets and liabilities of the enterprise.
Conclusion. Further search of opportunities to improve this technique will allow to invent an effective tool for optimizing assets and liabilities, and increase the quality of real liquidity management of the enterprise, aimed at achieving a faster turnover of current assets.
Keywords: liquidity, solvency, turnover of current assets, factor method of analysis, deterministic modeling, coefficient method of financial analysis.

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