Characteristics of the main methodological approaches to the analysis of the financial state

Автор: Romanova S.V., Shershova E.V.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 6-1, 2023 года.

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The article is devoted to the consideration of methodological approaches to the analysis of the financial condition of an enterprise. The article gives the concept of analysis of the financial condition of the organization, defines its role in the process of making informed decisions by management. Particular attention is paid to the methods of analyzing the financial condition, a definition of this concept is given, which states that the method of analyzing the financial condition of an enterprise is a method of researching and summarizing information about the economic activity of an economic entity by processing accounting data of an organization and other sources of information. Attention is drawn to the existence of a large number of methods for analyzing the financial condition of a company, the choice of which depends on a number of specific criteria that affect the interpretation of the results. The article provides a list of methods for analyzing the financial condition of an economic entity from the standpoint of various authors and gives a description of the most common methods for analyzing the financial condition of a company. The study also emphasizes that the use of methods for analyzing the financial condition is a hot topic, since thanks to the methods of analyzing the financial condition of an organization, it is possible to build effective business strategies, taking into account sustainable development factors. At the end of the work, it is concluded that the analysis of the financial condition of an enterprise is most often carried out using not one method, but by a combination of various methods, which makes it possible to provide the most complete and reliable information about the financial condition of the organization.

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Methods of analysis of financial condition, financial analysis, financial condition, vertical analysis, horizontal analysis, sustainable development

Короткий адрес: https://sciup.org/142237647

IDR: 142237647   |   DOI: 10.17513/vaael.2864

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