The assessment of target value of performance indicators of small and medium-sized companies’ financial management with industry and regional environmental features

The efficient financial management in profit organizations are the getting their specific values of basic performance indicators (efficiency criteria), which characterize the solvability, financial capability, profitability of the economic agents. It’s not correct to use standard values estimating the efficiency of small and medium-sized companies’ financial management, being that such enterprises carry on business in the specific industry (there are not the diversification of business) in one specific region, having a small range of activity and sales. This determines the fundamental inequality conditions and objective preconditions their business, being reflected in financial status and results. The research takes into consideration the industry and regional environmental features, using the financial data reporting of profit-making small and medium-size enterprises of the Volgograd Region, which do business in distributive trade, manufacture, building and construction sector...