Wykorzystanie metod taksonomicznych
do oceny kondycji ekonomicznej
przedsiębiorstw
Wykorzystanie metod taksonomicznych
do oceny kondycji ekonomicznej
przedsiębiorstw
Author(s): Józef Stawicki, Sławomir SojakSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Quantitative methods of companies* condition assessment are getting more important in the new economic situation. They are of great significance for companies as well as for their co-operators (for example, banks). Thanks to sorting out indexes important for certain groups of enterprises and construction of main factor, discriminant analysis facilitates the assessment of company's economic and financial condition. The essence of this method is the construction of the tool enabling a classification of a new object to a certain group (for example, that of credit risk). The article presents the multi-level procedure of identifying groups of companies with the similar financial condition as a multivariate objects. The procedure identifies also the factors determinating companies' financial situation and suggests the use of discriminant functions for classifying new objects (as „good", „average" and „bad"). The article presents numericał analysis for 52 enterprises.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2001
- Issue No: 03
- Page Range: 55-66
- Page Count: 11
- Language: Polish