Article

Received 29.10.2024

Revised 02.03.2025

Accepted 29.03.2025

Retrieved from Iss. 117, P. 1, 2025

Pages 306 -326

Andrusenko, S., Buhaichuk, O., Podpisnov, V., & Dykyi, V. (2025). FINANCIAL MODEL FOR A MOTOR VEHICLE SERVICE ENTERPRISE. Automobile Roads and Road Construction, (117.1), 306-326. https://doi.org/10.33744/0365-8171-2025-117.1-306-326

FINANCIAL MODEL FOR A MOTOR VEHICLE SERVICE ENTERPRISE

Serhii Andrusenko Oleksandr Buhaichuk Vladyslav Podpisnov Vladyslav Dykyi

The article proposes a financial model for a motor vehicle service enterprise and provides examples of its application. Research object: the operational process of a motor vehicle service enterprise. Purpose of the article: to develop an adapted financial model for motor vehicle service enterprises, enabling the assessment of startup prospects, strategic planning, and business development. The authors propose a comprehensive approach that considers revenues, expenses, cash flows, and investment attractiveness. Research methods: mathematical modeling of processes. The proposed financial model enables the evaluation of the feasibility of investment projects for establishing a motor vehicle service enterprise or improving specific aspects of its operations. Using the model, economic efficiency indicators that do not consider the time factor can be assessed, including: profit margin, payback period of initial investments, project profitability, as well as indicators for projects requiring a significant time frame. In such cases, time-sensitive indicators are used, such as net present value (NPV), discounted payback period, and internal rate of return (IRR).

motor vehicle service enterprise, financial model, revenue, expenses, profit, efficiency, margin, payback period, net present value, risks, break-even point
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https://doi.org/10.33744/0365-8171-2025-117.1-306-326