FORECASTING THE PERFORMANCE INDICATORS OF AN AUTOTRANSPORT ENTERPRISE

Abstract

The relevance of a comprehensive consideration of forecasting indicators of the activity of a autotran-sport enterprise, taking into account various factors affecting its profitability, has been determined. The importance of managing the quality of an enterprise's costs has been determined, since its cost data characterize the financial condi-tion of economic entities and form a general informational and analytical basis for indicators of the efficiency of the financial and economic activity of autotransport enterprises. The positions of various scientists regarding the systemat-ic approach to determining the value of a business entity and providing information about these indicators to external and internal users are summarized, since in some cases the value of a business entity is equated with its value, evaluat-ing its activity for the purpose of future sales or investments. The analysis of the financial condition of the enterprise is considered the basis for determining its value, as it clearly reveals all the risks and prospects of the activity. The actual task of this work is to improve the methodology for determining the market value of a business entity both on the basis of the use of point forecast values for the net financial result (loss) and the value of net assets, and on the basis of the use of confidence limit values for point forecasts in interval evaluation. It is noted that the use of point forecast values is not without its drawbacks, because due to stochastic uncertainty, it is not possible to assess the degree of accuracy of the found forecast values, which will also affect the accuracy of the market value indicators of the business entity. It is suggested that when calculating the market value, along with the values of point forecasts, the values of the limits of the confidence intervals for the net financial result and the value of net assets should be used. It is noted that further re-search should be devoted to the study of the relationship between the value of the net financial result, the value of the net assets and the dependence of the value of the enterprise on the value of the net financial result and the value of the net assets of the enterprise.