STATISTICAL ASSESSMENT OF FINANCIAL RESULTS OF THE DEVELOPMENT OF THE LARGEST ENGINEERING ENTERPRISES IN UKRAINE

Abstract

The main characteristics of the financial results of an enterprise have been identified, which are that: financial result is a form of income of an enterprise that carries out a certain type of activity; financial result is a form of income of an enterprise that has invested its capital in order to achieve a certain commercial success; financial result is not a guaranteed income of an enterprise that has invested its capital in a certain type of business; financial result does not characterize all income received in the process of economic activity; financial result is a value indicator expressed in monetary terms. The need to study the largest strategic machine-engineering enterprises, such as JSC "Ukrainian Energy Machines", PrJSC "Novokramatorsk Machine-Engineering Plant", PJSC "Kryukiv Carriage Building Plant", PrJSC "Kremenchuk Road Machine Plant" and PrJSC "FREGAT PLANT", was substantiated. A statistical assessment of the activities of the above-mentioned enterprises was carried out before and after the war. The main factors influencing the formation of the financial results of the studied enterprises were established. It was proved that the development of all the studied enterprises for 2021-2024 is reflected by polynomial dependencies of the third degree, which indicates the presence of, in addition to the war, three more dominant factors for the development of these enterprises. It was proved that each of the studied enterprises contains reserves for the rapid restoration and increase in the volumes of main production, relying on such profile development factors as technical and technological and personnel factors. It was established that enterprises that have lost the possibilities of main production have begun to more actively carry out other operational activities - to lease equipment for operational lease, to conduct research and developments that are not related to the main activity. It was found that the studied enterprises tried to carry out financial activities, in particular, there was a clear trend of correspondence between the deterioration of the main production and the concomitant intensification of financial activities, which indicates the attempts of the enterprise management in the conditions of unstable military conditions to maneuver the assets of the enterprises and ensure their preservation and potential increase. It was substantiated that the enterprises that were engaged in active foreign economic activities were able to compensate for the reduction in net income (revenue) from sales at the expense of additional income from the sale of currency, which increased in price due to currency fluctuations. It was established that the enterprises that were focused on the production of the main products suffered the least from the reduction in demand in certain periods, since these enterprises produced strategic products, the demand for which was restored later and the enterprises were able to resume production and increase sales in the following years.