Methodological principles of the strategic analysis of income

Tetyana Mykolayivna Kovalchuk, Olha Bohdanivna Khudyk


Introduction. The urgency of the scientific article is determined by the place of the company’s income strategic analysis in the financial management system and by the inadequate degree of justification of its methodological basis.

Purpose. The purpose of the article is to develop the methodology of the income strategic analysis in the conditions of uncertainty and risk.

The method (methodology). The dialectical method of understanding the economic processes is the theoretical and methodological basis of the investigation. Such methods are used for achieving the purpose and solving the tasks of the article: method of analysis and synthesis, method of induction and deduction, abstract and logical method, method of comparison, method of modeling, methods of economic statistics.

Results. The economic essence of the category of "income" considering risk is specified in the accordance to the strategic analysis requirements. The system of methodological elements of strategic analysis of the company’s income is substantiated according to the logic and methodology of scientific investigation. It is proved that income is a complex economic category; its research requires the use of a systematic integrated approach. The system of strategic analysis indicators is constructed. The indicators sequence is determined in the accordance to income formation. It is established that the strategic analysis of income which is based on the principles of consistency and comprehensiveness requires to coordinate logically the results of the research obtained by different indicators utilization, to study the dynamics of relations among them, to take into consideration comprehensively the impact of factors on the indicators chosen as key for the performance evaluation.

The methodical approach to the estimation of the relations among the profitability of the flour-and-cereals industry’s enterprises, their capital structure and the level of financial risk are developed.

 The obtained results have the practical value because they contribute to systems integration of the strategic financial analysis and the financial management requirements and create conditions for its implementation in practice of domestic enterprises.


effect of financial leverage; uncertainty; income; strategic analysis; strategic objectives; capital structure; financial strategy

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Science Works Journal "Ekonomichnyy analiz"

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