Improving the efficiency of the financial activities of enterprises and the industry is relevant in a stable economic environment and a crisis. At the same time, traditional approaches aim to analyze the financial condition of the first case. The paper presents both classical and non-standard indicators of such an analysis. Also, it proposes a methodology based on a comprehensive analysis of an expanded set of financial indicators of enterprises with their subsequent classification. This makes it possible to single out enterprises with similar models of financial development. The financial analysis results can be used to identify bankruptcy threats and improve activity efficiency in management based on managerial accounts. Visualization of simulation results in the form of color schemes of the “traffic light” type allows for quick interpretation of the simulation results, highlighting financial and economic vulnerability factors.
This approach was tested on a sample of lighting industry enterprises with revenue of more than 1 billion rubles. Information about financial statements is taken from open sources.
As a follow-up to the research, it is planned to develop a set of measures to improve efficiency based on a financial forecasting model with the identification of internal reserves for enhancing financial and economic condition and to consider a list of measures (detailing the efficiency improvement factors) that are proposed for implementation by lighting industry enterprises.