Theoretical and Conceptual Principles for Qualitative Assessment of State of a Business Entity
Tsikalo Y. I.

Tsikalo, Yevhen I. (2019) “Theoretical and Conceptual Principles for Qualitative Assessment of State of a Business Entity.” The Problems of Economy 1:155–163.
https://doi.org/10.32983/2222-0712-2019-1-155-163

Section: Economic theory

UDC 658.1.01:[005.7:005.53]

Abstract:
The article presents conceptual theoretical and methodological principles for qualitative assessment of state of a business entity as a complex state, in which the economic and integration state (ES and IS) are synergistically combined. Qualitative assessment characteristics are obtained through the application of a conceptual approach to the assessment, which is based on the identification of qualitative combinations of ES and IS, with the formation of six variants of complex state. The variants display possible combinations through correlations between the indicators of result of activity and degree of integration, based on their quantitative positioning relative to the ranges of embracing changes in their values. Singling out types of complex state within each variant normalizes the options for establishing pairs of indicators and fixes qualitative variables for ES and IS. The content of the variables (by types of state), based on changes in the indicators of result of activity and degree of integration is disclosed, and the influence on them of the corresponding formative (factor) indicators of activity and integration features is interpreted. The factors of influence (causes of changes) are localized at the level of accounting details of these indicators. Qualitative decisions will be made at points of localization (in the attractors of the control system). Such decisions are reasonable in terms of effectiveness of integration, elimination of disintegration, reintegration, embracing changes in the result of activity and attitudes towards its critical changes, ensuring a positive and sustainable state. The proposed approach and principles of qualitative state assessment will allow creating, in the self-organizing aspect of management, an information and analytical platform to make and implement decisions to ensure controlled support for the state of homeostatic equilibrium of the management system in a business entity.

Keywords: integration state, integration feature, qualitative assessment, complex state, degree of integration, economic state, result of activity.

Fig.: 1. Tabl.: 2. Bibl.: 13.

Tsikalo Yevhen I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Audit, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79000, Ukraine)
Email: tsikala@ukr.net

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