Development of diagnostics of financial stability of commercial enterprises

Автор: Shavrina Yu.O., Egorova E.N., Kuznetsova D.А.

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

Рубрика: Экономические науки

Статья в выпуске: 2-1, 2022 года.

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In modern conditions, the development and functioning of a commercial enterprise ensures the availability of financial stability. This financial category is of interest to various groups of users of information about a commercial enterprise. In this regard, information for express diagnostics used by owners and creditors should be available, and the methodology is easy to use and sufficient to answer the task, based on the effectiveness of the business model of a time period, more often a calendar year. The management system is interested in the current state of a commercial enterprise and the effectiveness of current management decisions taken in the course of business processes. The information base in this case is the data of management reports and accounting. At the same time, the facets of financial stability studied by economists have differences in the formulation of criteria aspects, the information base, diagnostic techniques, the definition of indicators and the interpretation of calculated values. This study is devoted to the formulation of goal-setting, subject and object for the diagnosis of financial stability by various groups of stakeholders, based on the concepts and approaches developed today.

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Financial stability, methodological approaches, diagnostics, static and dynamic approach

Короткий адрес: https://sciup.org/142231770

IDR: 142231770   |   DOI: 10.17513/vaael.2066

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