Fuzzy-multiple modification of the spectrum-point methodology for assessing the financial condition of the company (Based on the audit-it)

Abstract

A methodology has been developed for assessing the financial condition of an enterprise on the basis of a fuzzy-plural modification of the integral scoring method Audit-IT (the program “Your Financial Analyst”). The modification was carried out using the approach developed by Nedosekin A. for assessing the risk of bankruptcy of an enterprise and consisting in aggregating the indicators of coefficient analysis by means of standard five-point classifiers. The proposed methodology demonstrates the possibility of transforming a standard integral score method for assessing the financial condition of an enterprise into a corresponding fuzzy-multiple methodology, which has several important advantages. In particular, it allows you to change the complex of the studied parameters, depending on the goals and objectives of the study without significant processing of the model; adjust the weights of the parameters depending on the sectoral and territorial specifics, as well as expert assessments; bring together quantitative estimates of indicators with estimates of the dynamics of their change.