Analysis and assessment of the financial condition of the enterprise. Assessment and diagnostics of the financial condition of the enterprise Analyze the article

S.A. Meshkov 1, Meshkova G.V. 2

1 ORCID: 0000-0002-6218-3178, Doctor of Economics, Dean of the Faculty of Economics, Federal State Budgetary Educational Institution of Higher Education "Russian State Agrarian Correspondence University", 2 ORCID: 0000-0002-3795-0830, Candidate of Economic Sciences, Associate Professor of the Department Accounting, Finance and Audit, Federal State Budgetary Educational Institution of Higher Education "Russian State Agrarian Correspondence University"

EVALUATION AND DIAGNOSTICS OF THE FINANCIAL CONDITION OF THE ENTERPRISE

annotation

The article discusses the problem of underestimation by enterprises Russian Federation importance of planning financial results... As a result, enterprises fall into a financial "hole", losing the ability to pay off their own obligations. That is, the problem of bankruptcy. In addition, the indicators characterizing the financial condition of the enterprise, their relevance and significance for analysis are considered. financial condition economic entity, as well as presented existing types the financial condition of the organization and their characteristics are given.

Keywords: planning financial results; bankruptcy of business entities; analysis financial activities.

Meshkov S.A. 1, Meshkova G.V. 2

1 ORCID: 0000-0002-6218-3178, PhD in Economics, Dean of the Faculty of Economics, Russian State Agrarian Correspondence University, 2 ORCID: 0000-0002-3795-0830, PhD in Economics, Assistant Professor, Accounting, finance and audit ", Russian State Agrarian Correspondence University

ASSESSMENT AND DIAGNOSIS OF THE FINANCIAL CONDITION OF THE COMPANY

Abstract

The article considers the problem of underestimation of the enterprises of the Russian Federation the importance of financial planning results. In consequence, companies are in financial hole, losing the ability to pay its own liabilities. That is, the problem of bankruptcy. Besides indicators the characterizing of the enterprise financial conditions, their relevance and the importance for the analysis of a financial condition of an economic entity are considered, and also the existing types of a financial condition of the organization are presented and their characteristics.

Keywords: financial planning results; the bankruptcy of economic entities; analysis of the financial activities.

In a market economy, the degree of competition is very high. For this reason, the enterprise is a conventional unit - the smallest link in the market. There are many hundreds of thousands of them, and they all claim their “place in the sun”. Each individual enterprise has its own goal, objectives and results. It is the results of the enterprise's activities that speak about what role it is assigned in this market, what place it occupies.

Besides, in modern conditions, a large circle of people is interested in ensuring high and stable financial results, and, therefore, in the actual assessment of the financial condition of the enterprise. Each of which pursues its own goals and each of which wants the constant development of the enterprise, and not its destruction.

These persons include, first, the owners (shareholders) of an economic entity. They are interested in long term opportunity development of the enterprise, therefore they invest large cash and plan to receive a consistently high dividend. Modern managers also, on the basis of a well-conducted financial analysis of the company, have every chance to take weighed and effective solutions, and, consequently, gain income in the form of large bonuses and bonuses. Apart from such a favorable financial condition at the enterprise, it is also important for the organizations in contact with it. So, for example, suppliers are interested in prompt payment for the components, semi-finished products and other resources supplied by them. Credit organizations, among other things, want to receive the borrowed funds provided to the organization on time, plus interest for their use. In this regard, we can come to the conclusion that the assessment of the financial condition of the organization is an important and obligatory part of the work of the enterprise.

V last years organizations have made significant progress in planning their own financial results, but the number of companies that have closed due to financial debts and declared bankrupt is at a high level.

There are a number of indicators that you need to rely on when planning your activities. Let's consider them using the diagram shown in Figure 1.

Figure 1. Indicators characterizing the financial condition of the enterprise

It should be noted, based on the number of indicators, that the financial condition of the enterprise is a complex and multifaceted economic category... We will define what each of the indicators is, we will identify its significance and relevance for the analysis of the financial condition of any business entity.

So, the company's solvency is its ability to pay off its obligations. An enterprise can be considered solvent and if it has sufficient funds to pay off debts to suppliers, government bodies, partners, as well as in the absence of them in the event that the organization has highly liquid assets, the sale of which is not difficult, that is, they can be quickly and profitably sold. These include securities on the stock exchange and bank deposits.

Let's move on to the definition of such a concept as "liquidity". It was partially disclosed in the previous paragraph. Liquidity is the ability of assets to turn into cash. There are several options for liquidity: the most liquid assets (cash, short-term securities), quick-selling (accounts receivable, deposits), slow-selling ( finished products, work in progress, raw materials and supplies), hard-to-sell (buildings, equipment, land) assets. The company needs to strive to ensure that at any period of time it has the opportunity to quickly and completely repay its own obligations to another market entity, be it a supplier, government or credit institution.

Also an important indicator of the financial condition of an enterprise is profitability. It is a relative measure by which it is allowed to compare the well-being of the work of enterprises of different types of activity and sizes.

An integral part of the analysis is the study of the business activity of the enterprise. V financial plan business activity of an enterprise is the rate of turnover of its funds (assets, working capital, accounts receivable and payable, etc.). The higher the turnover rate, the more stable the financial condition of the enterprise.

Depending on the position of these factors, their values, a "picture" may develop at the enterprise, which describes one of the four existing financial states of an economic entity, which are presented in Figure 2.

Let's consider in more detail how each of the types of the financial condition of an enterprise is characterized.

Absolute financial stability is the most favorable situation that can be in an enterprise.

Figure 2. Types of the financial condition of the company

It is characterized by high solvency and independence of the enterprise from credit institutions. A very rare occurrence, which is very difficult to achieve. To achieve such a result, continuous monitoring of the financial market is required in search of the most profitable types of investment. For example, in recent months, the most profitable investment has been currency, that is, the dollar and the euro. Having a high money capital, you can earn a decent amount with which you will be able to pay off short-term obligations.

The normal financial condition indicates that the company is quite stable independently, while it has a number of long-term loans, with the help of which it covers its financial obligations. Long-term loans are loans of 5 years or more, which are given to enterprises with a good reputation at a low interest rate, which is quite beneficial for business entities. Since this borrowed money can be effectively invested with minimal risk.

An unstable financial position can lead to the insolvency of the organization. It is necessary to attract borrowed cash flows... This situation is very precarious, so stabilization measures are urgently required.

And we move on to the worst situation an organization can get into - a financial crisis. In this situation, the company is not able to pay and is at the abyss called bankruptcy. The enterprise is brought to such a situation by inexperienced managers and top managers, who have not thoroughly studied the financial condition of the enterprise they run and have not competently planned its further activities.

Thus, for a favorable existence and protection against probable bankruptcy, enterprises of the Russian Federation need to closely monitor their budget, rationally and thoughtfully take loans from credit institutions and, of course, competently and efficiently approach planning their financial performance, since it depends on these actions. : "Will the company prosper and develop, or will it sink into debt and come to an abyss called bankruptcy."

Summarizing all of the above, it can be noted that now the problem of the ruin of companies in Russia is quite acute and there should be no disdainful attitude towards the analysis of the financial condition of an economic entity. In the case of a detailed assessment of the previously cited indicators characterizing the financial condition of the company, the organization will flourish, grow and bring the highest income to all participants in the activity. Among other things, thanks to a deeply and accurately conducted analysis, it is possible to interest the right investors for the implementation of a large-scale innovative project to increase the efficiency of the organization's activities, and, therefore, to increase the financial well-being of a business entity. If these parameters are observed, the organization's activities are not threatened by financial bankruptcy.

Literature

Baldin K.V. Bankruptcy of an enterprise: analysis, accounting and forecasting [Text]: textbook. allowance / K. V. Baldin, V. V. Belugina, S. N. Galditskaya [and others]. - M.: Dashkov and K, 2010 .-- 375 p.
G.V. Meshkova Accounting risks: essence, management problems and ways to reduce them / Information support for effective management of the activities of economic entities: materials of the VI Int. scientific - practical. Conf. - Krasnodar: KubGAU, 2015.
G.V. Meshkova The emergence of tax optimization in Russia // International research journal. Yekaterinburg. - 2016. - No. 2 (44) Part 1. - P. 31-32.
G.V. Meshkova Organization of an internal control system for outsourcing accounting and tax accounting// International research journal. Yekaterinburg. - 2016. - No. 2 (44) Part 1. - P. 32-35.
G.V. Meshkova Tax calculations as an element of accounting policy for tax purposes // Modern research and innovation. 2016. No. 2 [ Electronic resource]. URL: http://web.snauka.ru/issues/2016/02/63170.
S.A. Meshkov Modern problems of economic security of the land market and ways to solve them // Actual problems of economic sciences. - 2014. - No. 37. - S. 152-155.
S.A. Meshkov Threats to economic security in the sphere of land relations // Bulletin of the Tambov University. Series Humanitarian sciences... -2014.-No. 2 (130). - S. 63-69.

References

Baldin K.V. Bankrotstvo predpriyatiya: analiz, uchet i prognozirovanie: ucheb. posobie / K. V. Baldin, V. V. Belugina, S. N. Galdickaya. - M.: Dashkov i K, 2010 .-- 375 s.
Meshkova G.V. Buhgalterskie riski: sushchnost ', problemy upravleniya i puti ih sokrashcheniya / Informacionnoe obespechenie ehffektivnogo upravleniya deyatel'nost'yu ehkonomicheskih sub ”ektov: materialy VI Mezhd. nauch.- prakt. konf. - Krasnodar: KubGAU, 2015.
Meshkova G.V. Vozniknovenie nalogovoj optimizacii v Rossii // Mezhdunarodnyj nauchno-issledovatel’skij zhurnal. Ekaterinburg. - 2016. - No. 2 (44) CHast '1. - S. 31 -32.
Meshkova G.V. Organizaciya sistemy vnutrennego kontrolya pri autsorsinge buhgalterskogo i nalogovogo ucheta // Mezhdunarodnyj nauchno-issledovatel’skij zhurnal. Ekaterinburg. - 2016. - No. 2 (44) CHast '1. - S. 32 -35.
Meshkova G.V. Nalogovye raschety kak ehlement uchetnoj politiki v celyah nalogooblozheniya // Sovremennye nauchnye issledovaniya i innovacii. 2016. No. 2. URL: http://web.snauka.ru/issues/2016/02/63170.
Meshkov S.A. Sovremennye problemy ehkonomic news bezopasnosti rynka zemli i puti ih resheniya // Aktual'nye voprosy ehkonomic news nauk. - 2014. - No. 37. - S. 152-155.
Meshkov S.A. Ugrozy ehkonomic news bezopasnosti v sfere zemel'nyh otnoshenij // Vestnik Tambovskogo universiteta. Seriya Gumanitarnye nauki. -2014.-No. 2 (130). - S. 63-69.

An analytical article is a text that contains an analysis of facts and conclusions regarding a specific topic. You could even say that this is a small study. If an informational article gives a general understanding of an event, a thing, then an analytical one reveals those facts that were not previously known, makes a deeper analysis.

Main characteristics

An article of a journalistic genre will be considered a quality article if it meets the following characteristics.

The topic described is relevant at a certain moment.
The thesis is correctly formulated and the question is clearly posed, which is considered in the article.
The material necessary for the disclosure of the topic has been selected very thoroughly.
The analysis of the material is deep, logically perfect, competent.
The presentation of the material is consistent, subheadings are highlighted.
The absence of unreasonable repetitions.
The presence of logical conclusions.
Absence of stylistic, grammatical and logical errors.
Achievement of the goal - the article provides an answer to the question posed.
The presence of a fresh way of thinking in the analysis.
The presentation form is selected correctly, it is readable for target audience.

The first stage of work: studying the topic

In order to get an interesting and useful analytical material, you need to do it very carefully. The most important thing is that you yourself understand the topic and can convey it to the target audience. It is necessary to find as many sources of information as possible, to approach the solution of the issue from different angles. This approach will add depth and interest to the material.

If you set about writing a serious text of the journalistic genre, then this stage may take you several days. If you feel that you are imbued with interest in the material and non-standard ideas on the issue overwhelm your head, then you can already proceed to the next stage.

The second stage of work: systematization of the received material

So, before you a huge amount of information, but it is still very early to start writing a work. Everything that is now needs to be clearly structured. Re-read all the information received, sort everything on the shelves according to the degree of importance. Each piece of material has its own value and place in the overall structure.

An informational and analytical article should cover the topic well, the text should flow smoothly from one subheading to another. Otherwise, it will turn out to be just a mess, which will be very difficult for the target audience to master.

The third stage of work: we define the structure

When all the available information is systematized, you can begin to determine the structure of the future article. It depends on many factors. Including the amount of evidence for the thesis, the topic itself, and much more. To make it clear what an analytical article should look like, an example of the "skeleton" of its structure is presented below.

An approximate structure for constructing a text:

An introductory part in which you should explain why your topic is relevant today. In addition, this is where it is important to formulate the question addressed in your article.
Main part. All analytical material should be collected in this chapter. Several points of view on the topic should be considered, your personal opinion expressed.
The final part should be both informative and concise. This is not easy to achieve. But, the most important thing is to convey all the conclusions made on the topic in this chapter. It is also necessary to evaluate the result of your research and tell what you have achieved, whether you have succeeded in revealing the topic.

After the structure is drawn up, you can already start writing the text itself. Follow the plan clearly - then the work will be easily perceived by the target audience. It is possible that in the process of writing you may have a few more interesting ideas... It's not scary - you can add them to your work.

Analytical article types

This type of journalistic genre can be divided into several main categories.

General research article;

This group includes all publications in the text of which an analysis of broad generally valid issues is carried out. For example, here you can talk about morality and economics, about church and state, about international relations. Policy analytical articles also fall into this category. This type of publication is distinguished by the globality of the author's thinking. The main goal of the work is not just to reveal the topic, but to study the patterns, prospects and trends in the development of society.

Practical and analytical article;

This includes the disclosure of the issue of industrial problems. It can be anything: culture, science, Agriculture, business and finance. In such articles, attention is paid to the analysis of a specific event, a situation in a specific field of activity. the main task the author, when writing a text of this type, is to identify the reasons for the problem, to evaluate effective solutions for the example of practical problems.

Polemic article;

Published in the event that a dispute arises in society over a certain issue. The reason for writing may be, for example, the speech of political opponents. The purpose of the work is twofold. The author expresses his own opinion on the issue under consideration and offers the most effective solutions in his opinion. The facts given in the work can only relate to the point of view of the author himself. He cannot afford to give an example that would contradict the stated thesis.

Text writing style

Analytical articles are made quite simple if you decide on the style of writing. For example, if you have to write a work that will then be published in a popular science journal, then a light syllable will do. Most importantly, target your audience.

Newspapers and magazines just scream that they need bright, interesting headlines. The use of highly specialized terms is possible, but be sure to decipher what you mean later. Otherwise, the reader will simply put your work aside and find another article more understandable to him.

If analytical articles are done for a scientific journal, then this is more serious work. Such texts are read only by experts in their field. If you do not understand the subject matter, then do not even undertake such work. The text should be composed correctly, contain terms of specialization and useful information. As for the title for this type of text, then you shouldn't make it "flashy". The person who picks up a scientific journal wants facts. Therefore, the title should clearly reflect the essence of the article, and the text should reveal the problem.

Text volume

Another important question is what analytical article should be in terms of volume. There are no specific recommendations on this matter. Write your work first and don't count words and letters. Make detailed, interesting text.

Then the author needs to take the place of the reader. Ask yourself a question - would you read your article to the end? The text can be long but gripping. In the event that you notice in the work some fragments from which interest is weakening, then you need to replace them, or completely remove them.

The volume of the written text, in fact, is not as important as the information it carries. Format your work with subheadings and lists to make the information easier for the reader to understand.

And do not forget about your own opinion - the journalistic genre implies arguments and reflections on the topic of the issue.

If you decide to take for writing an article of the journalistic genre, then take only the topic in which you understand, on which you have something to say. The personal opinion of the author is an obligatory part of the text.
Make your text structured and enjoyable to read. The work must grab attention visually. For this, subheadings, lists are used.
Depending on where the article will be published, work with the title. For the target audience of a scientific journal - only facts, for newspapers - intrigue.
It is desirable that the articles be accompanied by thematic illustrations. This will make it much more pleasant for a person to read it.
Before you publish a work, review it yourself several times, determine if it is interesting to you. Redo the bad fragments, if any.
Use in your work as many facts as possible from different sources on the selected topic. How more information you take into account when writing, the more interesting the article will turn out.

Summing up

An analytical article will be easy for you to write if you choose a topic that is close to you. And do not forget about the main rule - the chosen topic must be relevant, only then will it arouse the interest of the target audience.

The article was written for the Internet portal "Tatiana's Day" (the address of the article is http://www.taday.ru/text/1342396.html) and is intended for a wide audience of readers who actively use the Internet.

The author's presentation style is close to colloquial, conducive to a casual conversation and therefore is not quite suitable for a popular science article, although it is replete with special terms and English-language words. The author does not explain the meaning of these concepts, implying that the reader already knows what is being discussed. As a result, the article loses its informative value.

The examples given are not explained, as a result of which the perception of the scientific facts set out in the text is disturbed. The principle of accessibility has not been respected. A popular science work should talk about the achievements of science, without oversimplifying or overloading the presentation with terms that are difficult to understand for a wide audience. The title of the article is inaccurate, uninformative.

Page notes

The title of the article can be changed to "Internet Hygiene".

For a detailed analysis of the article, we will provide page-by-page comments, for which we will number each paragraph of the article and the sentences in these paragraphs.

- In 1 paragraph, the initial sentence is incorrectly constructed. It would be more correct to say: “In the modern world, most Internet users communicate in in social networks».

- In the next sentence, replace “human Internet users” with “Internet users”. And so it is clear that the "Internet user" is a person, not a machine. "Registered" shall be replaced by "registered".

- In the first paragraph in the second sentence, first, compound quantitative numbers "of more than two billions" are used, then immediately follows the numeral, written with numbers - "about 550 million." You should adhere to a uniform spelling of numbers within one article. Or numeric or alphabetic.

- The same paragraph contains the names of Russian brands, such as Vkontakte, Moy Mir, Odnoklassniki, written without quotation marks. According to the rules of modern spelling, these names should be enclosed in quotation marks. While brands are foreign, they are not quoted in Latin characters (For example, Facebook).

- In the last sentence of the first paragraph, a word from the Internet slang "friend" was used. The translation should be given in brackets ("Friend" - add to friends, add to the list of your friends).

- In the second paragraph, the phrase "Big Brother" is given. It also has no explanation. An explanation should be given.

- In the 5th sentence of the 2nd paragraph it is said that scandals become resonant. Incorrectly constructed sentence. You can put it this way: "Scandals related to the leakage of personal data cause a certain resonance in the society."

- In 1 sentence 3 paragraph direct speech is incorrectly framed. Quotation marks should be added: Experts warn: "Think carefully before you put information about yourself in the public domain." Without quotation marks, it is not clear where the warnings of experts end, and where the words of the author begin.

- 4 sentence 3 paragraph is preferable to arrange as follows: Do not boast of material achievements; inform where the user is at the moment; indicate mobile phone numbers, addresses, passwords and code words that are usually requested from banks; publish ambiguous photos, photos of children, and, of course, you should not write messages with personal information on the "wall".

- In the 4th sentence of the 3rd paragraph, the word from the Internet slang "wall" was used. "Wall" is a part of one user's personal page, open to all registered users of any particular social network.

- In 1 sentence 4 paragraphs in the phrase "personal page" should be replaced with "personal page".

- In the 3rd sentence of the 4th paragraph, direct speech should be enclosed in quotation marks: Many of us will say: "What should I hide?"

- 4 sentence 4 paragraph can be arranged as follows: However, if one person wants to harm another person, information on social networks will be of invaluable help.

- In paragraph 5, paragraph 1, the sentence should be structured differently: Providing complete information about yourself on social networks is like a girl in a bar with drunk Irish people starts talking loudly about her personal life.

- In the 5th paragraph in the 3rd sentence, the indication of the number of percentages must be brought to uniformity as in the entire article: either "ninety percent" or "90%". Here, at the end of this sentence, it should end in this way: "... have access to the confidential information of users."

- 4 and 5 sentences of the 5th paragraph can be combined, because 5 sentence begins with the word "but". This sentence can be structured like this: Why is it to them - a mystery, but the result of this study suggests that any data on the Internet, if necessary, can be obtained by third parties.

- 6 and 7 paragraphs should be placed after the 3rd, because in the 6th there is a quote confirming the information indicated in the 3rd paragraph, and the 7th continues the thought of the 6th paragraph.

- 2 and 3 sentences of the 7th paragraph can be combined.

- In the 1st sentence of the 7th paragraph, the phrase "virtual reality" should be replaced by "Internet".

- In the 4th sentence of the 7th paragraph, there is no explanation of the term "trolling".

- 5 and 6 sentences of the 7th paragraph can be deleted - they are not informative and contain redundant information.

- In 1 sentence of the 8th paragraph in the word "bloggers" there are two letters "g" (from English - blogger). The ending of this sentence can be arranged as follows: "... who could tell the Internet community about this problem in an accessible way and warn ordinary users."

- The 4th sentence of the 8th paragraph should be placed in a separate final paragraph 9. It expresses the meaning of the entire article.

Financial indicators, analysis of the state of the company on the balance sheet and other reports, analysis of financial and economic activity, financial results of the enterprise

Articles

Liquidity ratios: standard values and actual bankruptcy indicators Everything about current and absolute liquidity ratios
Adjustment of enterprise plans based on actual data Vertical and horizontal analysis of the semi-annual reporting of the enterprise
Financial results of the company: reasons for the change What reporting lines can be used to judge events and actions and their impact on various indicators? Is the interpretation of indicators always correct only on the basis of their dynamics?
Algorithm for analyzing the liquidity of the enterprise Methods for daily and annual monitoring of solvency. The main sources of information for the analysis of solvency
Monetizing financial results The impact of accounts receivable on the profit and solvency of the corporation. Analysis method and an example of its use
Signs of manipulation of profits and revenues Analytical procedures to identify the risks of material misstatement of the reporting
A plan to restore the company's solvency The concept of financial and economic analysis, taking into account all factors of the internal and external environment
How to report on business segments Business Direction Assessment Methodology
Rules for Conducting Financial Analysis by Arbitration Managers The procedure and features of financial diagnostics of a crisis enterprise
The system of estimated indicators of solvency A number of clarifying indicators in financial diagnostics
Modeling the assessment of the liquidity and solvency of the enterprise Systematization of various approaches of Russian and foreign scientists
Synchronization of management and financial accounting Factors promoting and counteracting such a merger
Identification and elimination of weaknesses in financial activities Construction of reference dynamics and measurement of deviations from actual indicators. Compliance with the dynamic subordination of the set of indicators
Analysis of the relationship between financial results and balance sheet Methodology for the selection of factors affecting financial results, profitability and the share of unprofitable enterprises in the industry
Financial performance What set of indicators used in the analysis should be considered standard and how to formulate definitions of these indicators
Margin analysis in making management decisions The main features, stages and elements of this methodology of management calculations
Financial and economic analysis Detailed description of the procedure, possible methods and the relationship between them, main indicators
How to assess the state of the business based on the analysis of coefficients Basic financial analysis system for adding ratios depending on the characteristics of the company's activities, goals, stages and calculation options
Analysis of financial indicators and ratios A Brief Introduction to Financial Indicators
Analysis of financial statements of commercial banks Disclosure of the content of the forms of financial statements of commercial banks provided in Central bank
Model "P Code" Comprehensive assessment activities of enterprises
Using financial analysis to manage a company Financial analysis that benefits the company
Economic analysis Analysis financial statements enterprises
Financial diagnostics of the enterprise and support of management decisions The relationship between financial analysis and management decision making in a company
Do not change financial analysis with statistical On the fundamentals of the economic health of the company, with the minimum use of any coefficients
Experience with Fulmer and Springgate Models Predicting solvency using the example of Hungarian agricultural enterprises
The system of indicators for ranking enterprises The method of ranking enterprises by financial condition, which gives a comprehensive description of all aspects of their activities.
Practical conclusions based on the analysis of financial indicators A complete list of factors to be taken into account when analyzing the financial condition of the enterprise. INEK methodology.
Most common financial indicators Formulas for calculating and interpreting some indicators of the financial condition of the enterprise.
Dynamic (horizontal) analysis Methodology for analyzing the dynamics of changes in balance sheet indicators and the profit and loss statement of the enterprise.
Financial results of economic activity
1. Formation of profit from the sale of products (works, services), non-operating results and balance sheet profit
2. Economic forces affecting the amount of profit
3. The system of indicators of profitability, methods of its determination and ways to increase
4. Influence of inflation on financial condition and financial results
Identification of insolvent enterprises Guidelines to identify insolvent enterprises in need of priority state financial support, as well as to identify insolvent enterprises subject to withdrawal from the number of operating due to inefficiency

Scientific publications (articles and monographs) with a keyword the financial analysis published by Creative Economy Publishing House (found: 18 for the period from 2002 to 2018).

1. Petrova N.P., Ovechkina A.I.
// Russian Entrepreneurship. (No. 12/2018).
The article discusses actual problems and the current state of the largest companies retail, analyzed and summarized indicators reflecting the financial and economic performance of retail organizations, provided information on the state of Russian retail and the dynamics of its development. A study of the results of the activities of the largest Russian trade retail chains on the sale of food and features of their functioning. The relevance of retail research is determined by the recovery in consumer demand, an increase in the share of chains in the market and the fact that the industry is actively introducing digital technologies... At the same time, retailers operate in conditions of low effective demand, devaluation of the national currency, food embargo and prospects for a VAT increase. At the end of the article, suggestions and recommendations are given on modern directions of development of retail companies in modern conditions.

Petrova N.P., Ovechkina A.I. State of the art and development prospects of the largest retail companies // Russian Journal of Entrepreneurship. - 2018. - Volume 19. - No. 12. - p. 4093-4110. - doi: 10.18334 / rp.19.12.39691.

4. Bobyleva A.S., Ivanova L.I., Nuretdinov I.G., Fedotova M.A., Shabrova A.I.
/ 2016 .-- 374 p. - doi: 10.18334 / 9785906830852.
The study presents the theoretical, methodological and practical rationale for a comprehensive financial policy development of the agrarian sector of the Russian economy in the context of international cooperation.

The authors clarified and expanded the definitions of the main categories that determine the economic content of financial policy; the objective and subjective reasons for the unstable financial condition of agricultural organizations are concretized, grouped and analytically substantiated; conceptual foundations of a differentiated mechanism of financial policy for the development of the agrarian sector of the economy, based on a combination of mechanisms state regulation and market self-regulation of business entities.

The book is addressed to civil servants of an economic profile, financial managers, leaders and economists of agricultural organizations, as well as students, undergraduates, graduate students, doctoral students and other researchers.

6. Petrovskaya M.V., Sukhanov I.V.
// Russian Entrepreneurship. (No. 4/2016).
The growth of crisis phenomena in the economy significantly raises the bar of a safe level financial sustainability enterprises, especially in manufacturing industries with a long operating cycle. In this situation, the issue of forecasting and analyzing the prospective financial stability of an enterprise is actualized, for the purpose of which we have proposed a balanced model based on an aggregated indicator of long-term financial stability, the use of which allows us to evaluate various scenarios for the development of an enterprise in relation to the level of its financial stability and choose the most optimal one.
This research can be used in practice to improve the level of financial condition, as well as for further development on this and related topics.

Petrovskaya M.V., Sukhanov I.V. Model for assessing the long-term financial stability of enterprises in the manufacturing sector // Russian Journal of Entrepreneurship. - 2016. - Volume 17. - No. 4. - p. 483-490. - doi: 10.18334 / rp.17.4.34960.

10. Shaporova O.A., Tyukhova E.A.
// Russian Entrepreneurship. (No. 6/2011).
What is management analysis? You will find the answer to this survey by carefully reading this article. It examines the content of management analysis, its types and elements, presents a model of the interaction of systems management accounting and analysis. A comprehensive analysis of the internal resources and capabilities of the enterprise, carried out on this basis, makes it possible to give a correct assessment of the current state of the business, to identify its strategic problems.

Shaporova O.A., Tyukhova E.A. Management analysis in the system integrated analysis activities of the enterprise // Russian Entrepreneurship. - 2011. - Volume 12. - No. 6. - p. 70-76. - url:.

13. Kovchegin I.A., Polisyuk G.B.
// Russian Entrepreneurship. (No. 5/2010).
The article deals with theoretical and methodological issues related to the analysis of income, costs and financial results of a professional sports club.

Kovchegin I.A., Polisyuk G.B. On methodological approaches to economic analysis financial results of the professional sports club // Russian Entrepreneurship. - 2010. - Volume 11. - No. 5. - p. 123-128. - url:.

16. Baldin A.V., Borisevich V.B., Nesterenko V.I.

Assessment of financial condition is a recognized tool for identifying unfavorable situations in the economy of an organization. It makes it possible not only to ascertain the improvement or deterioration of the organization's position, but also to measure the likelihood of its bankruptcy. Very often, the management needs to have operational information about the state of both individual departments and the general state of the entire enterprise. If the number of subdivisions is large, then the actual task is to divide their entire totality into groups (clusters), which include enterprises that are close in their financial position. Conducting an audit of all departments at once is very laborious, therefore we propose a formal procedure for dividing the entire set of departments into groups using classical methods of factor and cluster analysis.

Baldin A.V., Borisevich V.B., Nesterenko V.I. Factor and cluster analysis of the main indicators of production activity of transport enterprises // Russian Journal of Entrepreneurship. - 2006. - Volume 7. - No. 1. - p. 56-58. - url:.

17. Dobrynin A.I., Ivleva E.S.
// Russian Entrepreneurship. (No. 1/2006).
(End. Beginning in No. 12/2005)
A planned approach to the analysis and forecasting of economic processes is a relatively new phenomenon in modern science. It is based on the provision that the economy is not isolated from other spheres of human activity and is under their constant influence. In this respect, the planned approach is identical to the institutional one. In the aggregate, the product of their systematization and generalization was the selection of the most economically significant categories of the general social plan of national formations. In the literature, these categories are called institutions (institutions) (from the Latin "instituto" - instruction, instruction), or methods of action, organically combining the diverse areas of production, distribution and consumption.

Dobrynin A.I., Ivleva E.S. Planning as organizational coordination of economic development // Russian Journal of Entrepreneurship. - 2006. - Volume 7. - No. 1. - p. 59-62. - url:.

18. Obukhov V.N., Levina V.A.
// Russian Entrepreneurship. (No. 6/2002).
(Continued. Beginning at 7, 8, 9, 10, 11, 12 / 2001,1, 2, 3, 4, 5/2002)
Receipts and directions of use of financial resources from the production, marketing and financial activities of the enterprise receive a complete monetary value in the system of indicators of financial results. Summarized, the most important indicators of the financial results of the enterprise are presented in the form No. 2 accounting statements- Income statement.

Obukhov V.N., Levina V.A. Management of an economically insolvent enterprise // Russian Entrepreneurship. - 2002. - Volume 3. - No. 6. - p. 51-54. - url:.

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