Foreign experience in assessing business performance

The Article is devoted to the foreign experience of business efficiency assessment, as this experience is useful for the development of domestic models of business efficiency assessment. The most informative indicator experts consider the intermediate coverage ratio, which characterizes how liquid assets cover current liabilities. Moreover, the numerator according to foreign methods is based on the expected liquidity of assets. At the same time, William beaver believed that an objective assessment of solvency should study a set of indicators, as well as their dynamics. Beaver proposed to investigate 5 coefficients, the time interval of the dynamics of which consists of about 5 years.