ПРОГНОЗИРОВАНИЕ ФИНАНСОВО-ЭКОНОМИЧЕСКИХ ПОКАЗАТЕЛЕЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЙ С ИСПОЛЬЗОВАНИЕМ ГРАФИКОВ
FORECASTING FINANCIAL AND ECONOMIC INDICATORS ACTIVITIES OF ENTERPRISES USING CHARTS

Summary/Abstract: It is emphasized that the forecasting of financial and economic performance of enterprises has its own characteristics, due to the fact that income from product sales, gross and net profits, as a rule, are unstable. This is especially true for agricultural organizations and processing enterprises. ATU Gagauzia is located in the epicenter of the zone of risky (unsustainable) agriculture. The methodology for forecasting the financial and economic performance of enterprises requires clarification and, if possible, the use of uniform approaches available for use in practice, both for educational purposes and in agricultural organizations. A graphical forecasting method is proposed as the simplest and most accessible for practical use. It is based on the use of charts, analysis of their trends and approximation coefficients, reflecting the trend in the development of economic phenomena over the past 5 years or more. if the approximation coefficient is 0.8 or higher, a linear trend can be used for forecasting. If the approximation coefficient is in the range of 0.5 - 0.8, the forecast value of the indicator should be determined as an average value calculated from linear and polynomial trends. With an approximation coefficient below 0.5, the forecast is calculated as the average of linear and polynomial trends based on the use of annual moving averages. The article presents a methodology for calculating the forecast values of income from sales, equity and net profit on the example of a specific enterprise of ATU Gagauzia for 2013-2022.

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