Methodological base for recommendation system on selection of state support measures for IT industry enterprises according to results of financial and economic analysis

The article describes methodology of recommendations on the selection of state support measures for the chosen industry, based on aggregate estimates of its coefficients of financial stability, liquidity and efficiency. Estimates are obtained for groups of enterprises in the industry, determined by the number of their employees (Micro-enterprises, Mini-enterprises, Small Enterprises, Medium Enterprises, Large Enterprises), based on the data of financial analysis of the TestFirm website. The standard Audit-IT financial analysis methodology allows us to rate aggregated indicators “very bad”, “bad”, “satisfactory”, “good”, and “excellent”. The methodology for each of the nine financial and economic coefficients (three per group) includes two stages. At the first stage, a group of experts compiles a list of factors indicated by the obtained estimate for each group of enterprises, and selects the most significant factors, indicating their probability. At the second stage, the same group of experts, based on the analytical tables, forms for each group of enterprises a list of recommendations for measures of state support, also indicating the probability of their effectiveness. The lists of both probable factors that determine the evaluation and recommended state support measures constitute a knowledge base, which is the basis of the recommendation system. The purpose of selecting priority support measures is to improve the financial stability of IT-industry enterprises by providing appropriate instruments of state support, adapted to the specific needs of each category of enterprises, based on their number of employees and current financial performance. The methodology has been tested in the IT-industry of the Rostov oblast.