The influence of macro-environmental factors on the financial stability of LLC "KPMG Ukraine"
Students Name: Hryhoruk Hanna Yuriivna
Qualification Level: magister
Speciality: Finance, Banking and Insurance
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2022-2023 н.р.
Language of Defence: англійська
Abstract: The master’s thesis is a comprehensive study of the theoretical, methodological and practical effects of the macroeconomic environment on the financial stability of KPMG-Ukraine LLC. The financial stability indicator characterizes the financial condition of an economic entity, the efficiency of operational, investment and financial development, and also contains the necessary information for investors, and reflects the company’s ability to settle its obligations. This paper describes the theoretical and methodical principles of analyzing the impact of the macroeconomic environment on the company’s financial condition and financial stability in particular. The purpose of the master’s thesis is to analyze the impact of macroeconomic indicators on the financial stability of KPMG-Ukraine LLC. The object of the research is KPMG-Ukraine LLC, the main activity of which is activity in the field of accounting and audit; tax consulting. The subject of the research of the master’s qualification work is the analysis of the impact of the macroeconomic environment on the financial stability of KPMG-Ukraine LLC for the years 2019, 2020 and 2021, using the financial statements of the company, in particular reporting form No. 1 (Balance sheet) and form No. 2 (Report on financial results) . In the first chapter, an analysis of scientific works on the influence of the macro-environment on the financial stability of economic entities was carried out. With the help of horizontal and vertical analysis, an analysis of the company’s financial condition was carried out. Also, an analysis of the financial stability of LLC "KPMG-Ukraine" for 2019-2021 was carried out, the coefficient of autonomy, the presence of own current assets, the share of long-term liabilities in sources of financing, an analysis of unfavorable items in the financial statements of LLC "KPMG-Ukraine" were calculated. The figure shows the dynamics of financial stability indicators of KPMG-Ukraine LLC during 2019-2021. The second chapter contains a strategic analysis of the business environment and activities of the analyzed object (SWOT analysis), as a result of which a list of the company’s strengths and weaknesses, as well as opportunities and threats, was revealed. Also, a SWOT matrix was formed to determine the strategic directions of the company’s financial and economic development In the work, economic and mathematical modeling of the impact of net profit and the index of business activity on the equity of KPMG-Ukraine LLC was carried out using correlation-regression analysis. The correlation between the studied articles was calculated. Also, with the help of the method of least squares and the moving average, the amount of equity and the currency of the balance sheet were forecast for the 4th quarter of 2022 and the 1st half of 2023. In the third section, we proposed project solutions for KPMG-Ukraine LLC based on our analysis and also predicted the change in financial results after the implementation of the proposed solutions. According to our analysis of the activities of KPMG-Ukraine LLC, we can conclude that the company is taking certain measures to be ready to respond to any changes in the macro environment, but there is a need to continue measures to ensure the financial stability of the company, these measures should be implemented with the help of meaningful and effective decisions of the company’s management and with the implementation of effective measures to improve the company’s performance. Keywords: influence of the macroeconomic environment, financial stability, financial condition, horizontal-vertical analysis, factor analysis, forecasting, correlation-regression analysis. References 1. Skoropad I. S., Chubka O. M. Methodological recommendations for laboratory work in the discipline "Financial activity of business entities" Lviv: Publishing center of the department of FIN INEM of the National University "Lviv Polytechnic", 2021. - 29 p. 6. 2. Official website of KPMG-Ukraine LLC [Electronic resource]. – 2022. – Resource access mode https://home.kpmg/ua/uk/home/about/overview/kpmg-audit.html 3. Bonetsky O. O. Methodical recommendations for performing laboratory work in the discipline "Financial Analysis of Corporations" - Lviv: Publishing House of Lviv Polytechnic, 2021. st. 16-19 4. Law of Ukraine "On Accounting and Financial Reporting in Ukraine" [Electronic resource] - Access mode: https://zakon.rada.gov.ua/laws/show/996-14 5. Hayvor M.O. The effectiveness of methods of forecasting financial indicators and the influence of forecasting on project management decisions - Scientific publication of Vadym Hetman Kyiv National University - Edition 4- 2021 - C127-128 6. Methodological recommendations for performing a SWOT analysis in the research-prognostic part of the master’s qualification work for students of the specialty 072 "Finance, banking and insurance" full-time and part-time forms of education / Agreement. Alekseev I.V., Partyn G.O., Kondrat I.Yu.,Bondarchuk M.K., Vivchar O.Y., Skoropad I.S., Khoma I.B., Horyslavets P.A. Zaderetska R.I. - Lviv: Publishing House of the National University "Lviv Polytechnic", 2020. -S. 25-28