The article talks about the newly-conceived HGN model based on ratio indicators. The main characteristic of the model is a synthetic indicator based on “refining” chosen financial efficiency indicators by separating out impacts measured by using chosen efficiency decreasing indicators. We identify and present a way to determine the minimum limits of the synthetic indicator characterizing the performance of a non-financial enterprise. We apply both the classical and tolerance approach to sensitivity analysis in a linear optimization model. We demonstrate the performance measurement possibilities provided by the gradual improvement of the HGN model by designing two versions of the model.
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