Zdrojový dokument:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 41/2017
ISSN:ISSN 1211-555X (Print)
Abstrakt:
Sustainability of business entities is one of the most actual unsolved problems
in economics and management. Our research was devoted to its elaboration in the
context of a new system-structural (neosystem) methodological paradigm, which implies
a priori separation of all economic systems into four types depending on their spatial
and temporal localization. Thus just a set of four different types of systems may be
economic sustainable. The purpose of this work was to test the hypothesis that the
economic sustainability of the enterprise caused by the level of balance of its four
subsystems and can be determined on the basis of its measurement. It represents the
results of the econometric analysis of 16 machine-building enterprises of Ukraine for
the period of 2004-2015, conducted by the methods of Data Mining technology. We have
determined the indexes of the enterprises’ subsystems, estimated their mutual balance
and on the basis of all estimates – the indexes of system balance of the enterprises. To
test our hypothesis, we have compared the indexes of system balance with the results of
traditional estimation of sustainability conducted on the basis of generally accepted
financial ratios. This allowed to confirm the hypothesis and to identify the systemstructural
character of the imbalances of the subsystems inherent to the machinebuilding
enterprises.