The Formation of a System of Indicators of Problem Monitoring of the Financial Results of Trade Enterprise

The article is aimed at defining theoretical foundations and developing scientific-methodical and practical recommendations on substantiation of target values of indicators of financial results for organization of problem monitoring at trade enterprises. It has been determined that the tasks of problem monitoring of financial results depend on the certain stage of the life cycle of enterprise. Its staying at the stages of development, formation or recession requires differentiation of both management goals and target values of financial results. Taking into consideration the coherence of determination of financial results, it has been proved that the main object of problem monitoring is the indicator of net financial result. In order to ensure the break-even activity of a trade enterprise, the target setting for the formation of its net financial result is to achieve zero value; to maintain the rate of growth and profitability of equity capital – a financial result, calculated according to the maximum profitability of equity for the enterprise; to maximize the financial result and ensure the profitability of equity at the level of enterprises-competitors – the financial result, taking into account the maximum profitability of equity based on the data obtained from the benchmarking analysis

SWOT Analysis of Innovative Products Containing Food Additive «Magnetofood»

The object of research is the methods of evaluating food products containing food additive «Magnetofood» considering the prospects for its introduction into production. One of the most problematic areas for the commercialization of food production technologies in the early stages of the innovation process is the complex evaluation of scientific and technological developments. In the evaluation of new food products, research is mainly carried out using qualimetric methods based on individual quality indicators, considering existing standards or specifications. However, the methods of qualimetrics evaluation of food quality do not allow to conclude on the potential of its commercialization. Thus, the evaluation of technological innovations using complex evaluation methods, including SWOT analysis, is promising.Used methods of content analysis, expert evaluation, comparative and dynamic analysis, average and relative values, integral evaluation during the research of the introducing prospects into the food industry enterprises activity the innovative products containing additive «Magnetofood». The researches results are the reasoning of a set of unit and integral indicators for SWOT analysis of innovative products containing food additive «Magnetofood». Indicators are calculated taking into account the significance and factors influence that reflect the products quality characteristics and consumers' interest in it, global trends and national peculiarities of the innovative technologies introduction into the nutrition field. Comparison of complex evaluation of the innovative products strengths and weaknesses, opportunities and threats to its production and implementation made it possible to conclude that there are great prospects for introduction of innovative products containing food additive «Magnetofood» into the activity of food industry enterprises.The developed system of SWOT analysis indicators provides an opportunity to carry out a complex evaluation of the prospects for the innovative technologies introduction in the food products production which will help to optimize the innovation policy of food industry enterprises