UDC 004.89: 664: 339.13
DOI: 10.36871/2618-9976.2023.01.006
Authors
Kirill S. Shestakov,
Secondyear
master's student, Financial University under the Government of the Russian Federation,
Moscow, Russia
Oleg N. Krakhmalev,
Candidate of Technical Sciences, Associate Professor, Financial University under the Government
of the Russian Federation, Moscow, Russia
Abstract
The company's financial statements are a direct reflection of its operations. It consists of several documents and has a strict structure, which allows specialists to identify the main problems and difficulties that the company faces with. Despite the existing base of methods of primary reporting analysis, there is no methodology for determining abnormal financial behavior on the part of industry representatives. In this article, the authors propose to use data mining methods to analyze various anomalies in accounting statements that would characterize one or another way of disposing of capital from company management using the example of the analysis of accounting statements of food enterprises. The application of the intellectual data analysis (IDA) for this task is justified, the method of its implementation is chosen, the algorithm for implementing this method is kmeans, the software implementation of this method is described, and the results are presented that will allow to adapt the management decisions based on the analysis of the industry.
Keywords
Financial statement, Data analysis, Cauterization, k-means, Principal component analysis
