Scientific Journal of KubSAU

In the article an effective system of an estimation of a financial and economic status of the factories of a building sector of Krasnodar region (Armavir district), based on use of methods of the multidimensional statistical analysis is introduced. The programmatic complex "FAP-stroi", including MS Excel plug-in, macros of «Statistica 6» and exterior processing of «1С: Enterprise 8» is built

In the article we describe the created automated software complex called “Financial expert” allowing to carry out a financial and economic assessment of the company on the basis of such models as Altman in various options, Springate, Taffler, 2 factor analysis, discriminant analysis, ratio analysis, fuzzy - set analysis method condition of the enterprise and neural network technology. The developed automated complex was created for the analysis of the condition of companies; it can be implemented in the Russian Federation and is used at the solution of problems of an assessment, the analysis and diagnostics of a financial and economic condition of companies. Using the "Financial Expert" software complex in the article we have examined the enterprises of the construction branch of the Krasnodar region (data taken from 2010 to 2012), the comparative analysis of different models and methods was also carried out. It was found that the classical model implemented by Western companies (Altman, Taffler, Springate) in less than 50% of cases gave the correct result, whereas the one that was adapted for Russian enterprises (R-accounts model) gave reliable results in 63% of cases. From the models and the methods proposed by the author, the weakest one was the method of cluster analysis, 75% of the remaining models showed a higher percentage of certainty

The article is devoted to the use of methods of cluster analysis, such as multivariate statistical, indistinct and neuronet, for an estimation of financial and economic condition of middle and small enterprises of building branch of Krasnodar region, and also to revealing of the reasons and laws of occurrence and development of crisis at these enterprises

In the article we describe the created automated software complex called “Financial expert”, adapted to the environment of 1C: Enterprise 8.3. This system is intended for a complex assessment of a financial and economic condition of companies of the construction branch on the basis of integration of diverse methods, such as probabilistic, fuzzy-production and neural. This program has no analogs in the Russian Federation and allows creating effective and adequate system of an assessment of a financial and economic condition of companies of the construction branch of the Krasnodar region. The software complex of "Financial Expert" has such opportunities as the analysis of a financial and economic condition of the enterprises of the construction branch with the help of: the cluster analysis, discriminant and regression models proposed in the thesis, as well as classic models: Fullman, Springeyt, the 2nd factorial, Taffler and Altman's model adapted for Russia; complex assessment of a condition of the construction enterprises by the analysis of quantitative and qualitative characteristics using fuzzy logic systems, including original structure and base of rules of fuzzy inference; an assessment of a financial and economic condition of the construction enterprises by means of neural networks. The software complex allows carrying out the comparative analysis of the models stated above at an assessment of a financial and economic condition of the particular company in the construction branch