USING INTEGRAL INDICES IN ASSESSING THE FINANCIAL EFFICIENCY OF INDUSTRIAL ENTERPRISES
DOI:
https://doi.org/10.47390/ydif-y2026v2i6/n02Keywords:
industrial enterprises, financial efficiency, integral index, economic and statistical analysis, profitability indicators, comprehensive assessment, efficiency index.Abstract
This study is devoted to examining the theoretical and methodological foundations of using integral indices in assessing the financial efficiency of industrial enterprises. The research analyzes the traditional system of indicators used to evaluate enterprise performance and identifies their limitations. In addition, a methodology for an integral index that integrates several financial and economic indicators into a single composite indicator is proposed. The results of the study show that the use of integral indices allows for a comprehensive assessment of the financial efficiency of industrial enterprises, identification of differences between enterprises, and supports the adoption of strategic management decisions. This approach also enables the comparison of enterprise performance across regions and industrial sectors.
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