ANALYTICS OF ENTERPRISE REHABILITATION

Abstract

Introduction. Enterprise rehabilitation is considered as a system of financial and legal measures designed to restore an enterprise’s solvency, liquidity, and financial resilience without terminating its economic activity. As a system of methods and means for analysing the organisational and economic conditions of enterprises, Enterprise Rehabilitation Analytics (ERA) provides an information and analytical framework for assessing, forecasting, and supporting optimal decision-making regarding the severity of the financial crisis, the choice of enterprise rehabilitation methods and means, and forecasting the results of their implementation.

Purpose. The article aims to study ERA methods, means, and processes for building an information and analytical framework to support managerial decision-making regarding an enterprise’s current financial and economic condition and selecting the optimal model for financial recovery.

Materials and methods. Materials used to study ERA include financial statements of enterprises, publications in scientific journals, market and macroeconomic data, and internal enterprise documents.

The ERA methodological basis is a combination of system, factor, and process approaches, which makes it possible to comprehensively assess an enterprise’s financial condition, the interrelationships between individual financial indicators, and the influence of internal and external factors. The comprehensive methodology used includes traditional financial methods, factor and structural methods, bankruptcy forecasting methods, management methods, and modern economic-mathematical and digital methods.

Results. The study proves that ERA should be based on the integration of financial, managerial, and forecasting methods and, thus, provide enterprises with a comprehensive assessment of their financial condition and help them design a sound strategy for crisis management and development.

Discussion. Further research on ERA should address the need to adapt anti-crisis tools to the conditions of economic digitalisation, growing financial risks, and unstable external environment.