Analysis of financial results in making management decisions
Автор: Sarantseva E.G.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 10-1, 2024 года.
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In the conditions of the new economy, any enterprise is interested in maximizing the effectiveness of its activities, since it is this indicator that can provide the enterprise with the opportunity to expand its own potential, increase the material interest of personnel, and guarantee the payment of dividends to shareholders. Actual and potential investors use information on financial results to assess the enterprise from the standpoint of investment attractiveness, as well as to determine the level of its creditworthiness, profitability and cost effectiveness. Financial results are the basis for an objective assessment of the economic activity of the enterprise, current and long-term planning, an effective criterion for making management decisions. Financial results occupy one of the primary areas in the accounting and analytical field of the enterprise in the conditions of the modern economy. Analysis of the financial results of the enterprise is one of the most effective methods for substantiating management decisions. For the management of enterprises, in order to make effective management decisions, this analysis is of primary importance and constitutes an important part of the information support. One of the areas of improvement of the analysis of the financial results of the enterprise is the use of factor analysis, which allows for calculation operations to calculate the degree of influence of subjective and objective factors on the value of the resulting indicators - profit and profitability in order to optimize financial results and make effective management decisions.
Financial results, profit, profitability, factor analysis, operational analysis, management decisions
Короткий адрес: https://sciup.org/142242783
IDR: 142242783