Theme: Assessment of the rating of the financial condition of enterprises in the digital economy Contents: Introduction The first chapter. Theoretical basis for evaluating the rating of the financial condition of enterprises in the digital

2.2. Types, nature and assessment methods of enterprise activity rating
In the rating assessment, the general rating of the financial situation and the rating of the content indicators can be carried out separately.
The following types of financial status are formed according to the differentiation of types of activity.
- enterprise rating;
- rating of banks;
- rating of insurance companies;
- rating of auditing organizations;
- rating of joint stock companies, etc.
The essence of the rating evaluation of the financial status of enterprises is the formation of information on the system of indicators selected for rating evaluation, the formation of the final rating table through their analysis and ranking, and the creation of their exact sequence. Determination of the rating of enterprises can be carried out according to individual indicators and their complex result. The following system of methods is used in rating assessment: Sum method, geometric mean method, coefficient method, point method, distance method.
Rating assessment methods
Determination formula
1. Amount method
Here:
i=1,2,…, n, j=1,2,…, m
2. Geometric mean method
3. Coefficient method
4. Point method
5. Object amount method
In this case, the company whose benchmark Z is closest to the performance of the company, i.e., the company with the smallest difference in performance, is rated as having a high rating.
Therefore, the enterprise with the smallest value is on the 1st place among the identified rating indicators, and on the contrary, the enterprise with the largest value can be rated as the lowest. More system of indicators can be used to more fully meet the demand for information of subjects interested in the financial condition and investment attractiveness of enterprises. Based on the interest of the user of each information, it is possible to get conclusions that are the basis for making management, investment and financial decisions based on the evaluation of one or another indicator. Also, we believe that when rating the financial condition of enterprises, it is necessary to take into account their industry characteristics, competitive position, competence of the management apparatus and other factors. The level of significance of the studied indicators can also cause a change in the rating. Based on this, it can be said that in order to increase the effectiveness of investment and financial decisions, it would be appropriate to use as many indicators as possible (allowing to assess the financial status and investment attractiveness of the enterprise from all sides) in the rating assessment of the financial situation.
Also, we believe that the indicators should meet the following requirements when rating the financial status of enterprises. The enterprise should clearly reflect the state of financial stability and have the feature of providing maximum information. All indicators should have a clear quantitative dimension and at least a minimum level of norms. Calculation based only on the data of public accounting reports of the enterprise. It allows to evaluate the rating of the enterprise by time and space.
In conclusion, it can be said that in the context of the introduction of modern methods of corporate management, the demand for reliable information about the investment attractiveness of enterprises and their financial status will increase. Such information serves as an important basis for making effective management, investment and financial decisions. Based on the improvement of methods of comprehensive assessment of the financial status and investment attractiveness of enterprises, the efficiency of management decisions will increase and the possibilities of effective use of financial resources will be determined.