Diagnostics of Financial Stability of Construction Enterprise using Fuzzy Logic Methods

摘要

The article proposes a methodological approach to determining the level of financial stability of an enterprise on the basis of fuzzy logic tools. A hierarchical fuzzy model for assessing the level of financial stability of a construction company has been constructed. The developed model allows to take into account quantitative and qualitative factors for estimation of financial stability of construction enterprises, namely: autonomy ratios, the ratio of borrowed and equity, financial dependence, mobility equity reserves and cover costs of working capital, availability of working capital, availability of equity and external commitments, the total value of the main sources of inventory and costs, profitability threshold, stock of financial stability, the impact of tax and fiscal policy, consumer purchasing power, inflation, changes in the price level. Model experiments with Matlab tools are carried out on real indicators of activity of construction enterprises. The proposed approach enables to increase the accuracy of the assessment of financial stability and quality of management decisions under uncertainty.