Integration of the cost-risk phase trajectories method and the method of finding the optimal value of profitability in the system for diagnosing the financial results of an enterprise

2024;
: pp. 1065–1077
Received: May 02, 2024
Revised: October 29, 2024
Accepted: November 05, 2024

Khoma I., Chubka O., Lyvdar M., Gaiduchok O.  Integration of the cost-risk phase trajectories method and the method of finding the optimal value of profitability in the system for diagnosing the financial results of an enterprise.  Mathematical Modeling and Computing. Vol. 11, No. 4, pp. 1065–1077 (2024)

1
Lviv Polytechnic National University
2
Lviv Polytechnic National University
3
Lviv Polytechnic National University
4
Lviv Polytechnic National University

The article presents theoretical and applied approaches to the integration of economic and mathematical methods of cost-risk phase trajectories and finding the optimal profitability of an enterprise.  The initial information of the study is that risk can be one of the main identifiers of the state of fluctuations in the financial results of an enterprise, constantly changing in conditions of uncertainty in doing business, and therefore its value can be determined by various signs of inconsistency, which affects the graphical representation of phase trajectories -- isoclines on the plane.  The method of finding the optimal value of profitability from introduced credit operations at various interest rates and risks in the financial results diagnostic system allows the area of the zone of real profits and losses of the corresponding enterprise to be calculated as accurately as possible in quantitative terms.  Together, these methods improve the results of financial diagnostics of the stability and security of the enterprise.

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