Generalized indicator and classification structures of the capital of the industrial enterprises

One of key questions of support of the enterprise economic safety is assessment of a level of closeness to bankruptcy. There are several known methods of such assessment among which the method of the scoring analysis considering the principles of creation of the modern expert systems and giving a rating assessment of a financial status in general is selected. However the task of search of a method of the preliminary express assessment allowing to gain quickly an impression about financial status is relevant. It is offered to use for this purpose the generalized liquidity indicator – the rating number using the most informative signs of solvency and liquidity (an index of the general solvency, absolute liquidity index, coefficient of the current liquidity, a share of reverse assets in balance, coefficient of a covering of current assets by SOS). Weight factors of rating number (vector of priorities) are defined by the modern method of the analysis of hierarchies of T. Saati. Data of balances of ten domestic enterprises for which financial coefficients of solvency and liquidity are calculated are provided. After their normalization by boundaries of normal restrictions new variables – signs of liquidity, proceeding from a condition of the maximum informativeness are entered. The generalized liquidity indicators for the researched enterprises are calculated and are compared to the results of scoring financial analysis in general expressed as the score of profitability of the cumulative capital, coefficient of the current liquidity and coefficient of autonomy. Correlation analysis of a level of closeness of results of both methods on the basis of Pearson and Spirmen's criteria is carried out. Close correlative connection of the received results is established (Pearson's correlation coefficient k = 0.799, coefficient of grade correlation of Spirmen ? = 0.824) that allows to recommend calculation of the generalized liquidity indicator as the preliminary express valuation method of a financial status