Analysis of aircraft enterprise activity in the context of economic development of Ukraine

Abstract

The priority direction of the economy of Ukraine is the development of the aircraft industry. Analysis of the activities of aircraft manufacturing enterprises will improve the efficiency of their management, which will contribute to the modernization of the Ukrainian economy in general. The purpose of the study was to analyse the financial condition of aircraft manufacturing enterprises and determine the prospects for expanding their export activities. The research uses the methods of system analysis, induction and deduction, analysis and synthesis, index method. An analysis of the capital of main aircraft-building enterprises of Ukraine was carried out, and distinctive characteristics of the structure, movement and efficiency of its use were established. An analysis of solvency and financial stability was performed. It was established that the financial condition of enterprises is unsatisfactory, which leads to deterioration of the efficiency of the industry as a whole. Studying the activities of enterprises in modern conditions led to the need to conduct a study of the influence of structural factors on the volume of product exports. The presence of dynamic fluctuations in demand requires companies to have the knowledge and skills to use scientific methods of seasonality analysis. The need to use the index method, in particular seasonal indices, to measure the impact of seasonal fluctuations on the volume of product exports has been proved. The amount of aircraft exports during 2018-2020 and the seasonality index are presented graphically. Seasonal fluctuations in the export of aircraft according to monthly data of 2018-2020 by aircraft manufacturing enterprises are estimated. Effective methods of improving the analysis of enterprise activity are proposed. It was estimated that the established trends should be taken into account when forecasting the production indicators of the enterprise. The results of the study can be useful for specialists whose activities are related to ensuring the financial stability and development of the aircraft construction complex of Ukraine.