Application of the taxonomic method and liquidity analysis in assessing the financial condition of Transneft-Privolga JSC and substantiating its financial strategy

The study is devoted to the analysis for the enterprise’s financial condition based on liquidity indicators and the application of multidimensional analytical methods. Under conditions of increasing eco nomic uncertainty, the assessment of an organization’s financial condition becomes particularly important, requiring the use not only of classical financial ratios but also integral methods that take into account a com plex set of factors. The scientific novelty of the study lies in the combined use of liquidity analysis and taxonomic methods to assess the financial condition of an organization and to justify its optimal financial strategy. This approach makes it possible to transform a set of heterogeneous financial indicators into a single integral development index, providing a deeper understanding of trends in liquidity and financial stability and supporting strategic management decisions. The practical significance of the study consists in demonstrating that the application of the taxonomic method allows the identification of periods of improvement and deterioration in the financial position of an organization, as well as the use of obtained indicators for substantiated managerial decision-making and financial strategy formation. The purpose of the study is to analyze the financial condition of Transneft-Privolga JSC based on liquidity indicators using the taxonomic method and justify the choice of the enterprise’s financial strategy. The study includes calculations of absolute and relative liquidity indicators, standardization of initial data, construction of reference indicators, and estimation of deviations from them. The object of the study is the financial condition of Transneft-Privolga JSC, while the subject is liquidity indicators and their dynamics assessed using the taxonomic method and econometric models. The use of multidimensional statistical tools makes it possible to analyze financial indicators in their interrelation, increasing the reliability of findings regarding the organization’s current condition and development directions. Thus, the scientific problem of the study consists in expanding the possibilities of combining analytical tools that allow an objective assessment of financial condition dynamics based on liquidity indicators and justification of financial strategy selection under economic uncertainty.

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