Information technology of determination the company's financial condition for the financial planning subsystem of the EPM system

Abstract

The subject matterof this article is the process of forming a company's development finance program. The goal is to develop the information technology to determine the company's financial condition for the financial plan-ning subsystem of an enterprise performance management (EPM) System. The tasksare to develop a methodfor forming a company's development finance program as the basis for the financial planning subsystem of the EPM system; develop a methodology of determining the financial condition of the company as a component of the method; develop an information technology (IT) for determining the company’s financial condition; develop a method for forecasting financial states on the strategic period using a neural network. The following resultswere obtained. The methodfor forming a company's development finance program is implemented as the finan-cial planning subsystem for the EPM system. A methodology for determining the financial condition of a com-pany as a component of this method is presented in this article. Information technology for the implementation of this methodology has been developed. The components of the IT are the calculation of financial indicators based on data from financial statements for a certain period; the analysis of return on equity; the determination of the company financial stability; the determination of the financial condition in dynamics; the forecasting of the company's financial condition for the strategic period; the formation of development strategies for forecast-ing financial condition. The method for forecasting financial states in the strategic period was implemented using a neural network with the Temporal Fusion Transformer architecture. Conclusions. The scientific novelty of the results obtained is as follows: 1) the stages of the process of forming a company's development finance program were improved by methodology for determining the financial condition of the company, by model for determining the rational ratio of own and borrowed funds, by technology for selecting possible sources of fi-nancing development projects, by method for determining investment project financing schemes;2) methodology for determining the financial condition of the company was further developed byincluding a component for predicting financial indicators using a neural network; 3) the company's financial condition module for EPM System was further developed by IT implementation, which implements the assessment and forecast of the com-pany's financial condition is carried out and the financial strategy of the company's development is formed.

Предметом вивчення у статті є процес формування програми фінансування розвитку підприємства. Метою є розробка інформаційної технології визначення фінансового стану компанії для підсистеми фінансового планування системи управління ефективністю підприємства(EPM). Завдання, що вирішуються: роз-робити метод формування програми фінансування розвитку компанії як основу підсистеми фінансового планування EPM системи; розробити методологію визначення фінансового становища підприємства як складову частину методу; розробити інформаційну технологію (ІТ) визначення фінансового стану компанії; розробити метод прогнозування фінансового стану на стратегічному періоді з використанням нейронної мережі