COMPARATIVE ANALYSIS OF METHODS FOR FORECASTING FINANCIAL RESULTS OF AN ENTERPRISE USING THE EXAMPLE OF AN AGRO-INDUSTRIAL HOLDING

Abstract

The article is devoted to a theoretical analysis of approaches to forecasting the financial results of a company, since high-quality financial forecasting allows for the growth of companies and their financial results. To improve the quality of the forecast, various methods for forecasting the main financial indicators, on which the final result of the company depends, were analyzed. It is noted that for the growth of a company and strengthening its position in the market, it is important to provide reliable and accurate forecasts of profit and return on sales. The authors come to the conclusion that improving the quality of the forecast depends on studying various methods for forecasting key financial indicators that determine the profitability of the company. Several forecasting methods proposed by various researchers are considered. These techniques underlie the forecasting of key financial indicators, such as net profit, revenue and cost. External factors that may influence the financial results of the agro-industrial holding company KOMOS-Group LLC are taken into account. Calculations are presented and two forecasts are obtained. These forecasts have been studied, and on this basis conclusions have been drawn about the profitability of sales and its dynamics. Thus, when using a combination of different methods, it is possible to obtain a more accurate and reliable prognosis.