贸易企业财务稳定性分析的方法论评价

I. Savchenko, I. Nagorna
{"title":"贸易企业财务稳定性分析的方法论评价","authors":"I. Savchenko, I. Nagorna","doi":"10.15388/BATP.V0I1.11955","DOIUrl":null,"url":null,"abstract":"[full article and abstract in English] \nModern world trade trends put forward additional requirements for the trade enterprises to ensure efficient functioning and achieve a high level of competition. Considering this, it becomes actual to form and implement substantiated organizational and economic mechanism of financial stability analysis. The aim of the article is to substantiate the methodical aspects of the trade enterprises financial stability analysis in order to ensure the improvement of the economic assessment mechanism of its level. Research methods: generalization, analysis and synthesis. Key findings: the existing trends in the usage of the trade enterprises analytical apparatus are indicated the need for modernization of many methodical aspects of financial stability analysis. The author justified that it is advisable to adapt and implement in practice the structures of performance indicators in specific activity areas and structural divisions, to determine their impact significance on the integral indicator of the trade enterprise effectiveness. \nPrerequisites for improvement of the trade enterprises financial stability analysis system are revealed. Based on the scientific approaches evaluation the author developed methodological provisions of the complex analysis of the trade enterprises financial stability and highlighted the conceptual directions of the development and adaptation of existing methods to the real economy conditions. The main problems of ensuring the trade enterprises financial stability are revealed and ways of their solution are suggested. The theoretical provisions and methodological approaches discussed in the article can be used as the specific recommendations on the assessment of the trade enterprises financial stability and to develop an integrated model of such assessment. The scientific and methodological recommendations of the trade enterprises financial stability assessment that will contribute to the economic mechanism improvement for provision are proposed.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Evaluation of Methodological Aspects of the Trade Enterprises Financial Stability Analysis\",\"authors\":\"I. Savchenko, I. Nagorna\",\"doi\":\"10.15388/BATP.V0I1.11955\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"[full article and abstract in English] \\nModern world trade trends put forward additional requirements for the trade enterprises to ensure efficient functioning and achieve a high level of competition. Considering this, it becomes actual to form and implement substantiated organizational and economic mechanism of financial stability analysis. The aim of the article is to substantiate the methodical aspects of the trade enterprises financial stability analysis in order to ensure the improvement of the economic assessment mechanism of its level. Research methods: generalization, analysis and synthesis. Key findings: the existing trends in the usage of the trade enterprises analytical apparatus are indicated the need for modernization of many methodical aspects of financial stability analysis. The author justified that it is advisable to adapt and implement in practice the structures of performance indicators in specific activity areas and structural divisions, to determine their impact significance on the integral indicator of the trade enterprise effectiveness. \\nPrerequisites for improvement of the trade enterprises financial stability analysis system are revealed. Based on the scientific approaches evaluation the author developed methodological provisions of the complex analysis of the trade enterprises financial stability and highlighted the conceptual directions of the development and adaptation of existing methods to the real economy conditions. The main problems of ensuring the trade enterprises financial stability are revealed and ways of their solution are suggested. The theoretical provisions and methodological approaches discussed in the article can be used as the specific recommendations on the assessment of the trade enterprises financial stability and to develop an integrated model of such assessment. The scientific and methodological recommendations of the trade enterprises financial stability assessment that will contribute to the economic mechanism improvement for provision are proposed.\",\"PeriodicalId\":52857,\"journal\":{\"name\":\"Buhalterines Apskaitos Teorija ir Praktika\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Buhalterines Apskaitos Teorija ir Praktika\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15388/BATP.V0I1.11955\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Buhalterines Apskaitos Teorija ir Praktika","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15388/BATP.V0I1.11955","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2

摘要

【全文及摘要】现代世界贸易的发展趋势对贸易企业的高效运作和高水平竞争提出了新的要求。因此,形成和实施充实的金融稳定分析组织机制和经济机制已成为现实。本文的目的在于充实贸易企业财务稳定性分析的系统方面,以保证贸易企业财务稳定性水平经济评价机制的完善。研究方法:概括、分析、综合。主要发现:使用贸易企业分析仪器的现有趋势表明,金融稳定分析的许多方法方面需要现代化。笔者认为,在具体的活动领域和结构划分中,绩效指标的结构应加以调整和实施,以确定其对贸易企业效益整体指标的影响意义。揭示了完善贸易企业财务稳定性分析体系的前提条件。在科学方法评价的基础上,提出了贸易企业财务稳定性复杂分析的方法论规定,强调了现有方法发展的概念方向和对实体经济状况的适应。揭示了保障贸易企业财务稳定的主要问题,并提出了解决这些问题的途径。本文所讨论的理论规定和方法方法可作为贸易企业财务稳定性评估的具体建议,并可构建贸易企业财务稳定性评估的综合模型。提出了贸易企业财务稳定性评估的科学性和方法学建议,有助于完善经济机制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
The Evaluation of Methodological Aspects of the Trade Enterprises Financial Stability Analysis
[full article and abstract in English] Modern world trade trends put forward additional requirements for the trade enterprises to ensure efficient functioning and achieve a high level of competition. Considering this, it becomes actual to form and implement substantiated organizational and economic mechanism of financial stability analysis. The aim of the article is to substantiate the methodical aspects of the trade enterprises financial stability analysis in order to ensure the improvement of the economic assessment mechanism of its level. Research methods: generalization, analysis and synthesis. Key findings: the existing trends in the usage of the trade enterprises analytical apparatus are indicated the need for modernization of many methodical aspects of financial stability analysis. The author justified that it is advisable to adapt and implement in practice the structures of performance indicators in specific activity areas and structural divisions, to determine their impact significance on the integral indicator of the trade enterprise effectiveness. Prerequisites for improvement of the trade enterprises financial stability analysis system are revealed. Based on the scientific approaches evaluation the author developed methodological provisions of the complex analysis of the trade enterprises financial stability and highlighted the conceptual directions of the development and adaptation of existing methods to the real economy conditions. The main problems of ensuring the trade enterprises financial stability are revealed and ways of their solution are suggested. The theoretical provisions and methodological approaches discussed in the article can be used as the specific recommendations on the assessment of the trade enterprises financial stability and to develop an integrated model of such assessment. The scientific and methodological recommendations of the trade enterprises financial stability assessment that will contribute to the economic mechanism improvement for provision are proposed.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
6
审稿时长
5 weeks
期刊最新文献
Aplinkosaugos, socialinės atsakomybės ir valdysenos (ESG) atskleidimai įmonės vertės ir finansinių rezultatų kontekste: konceptualusis požiūris Improving the Allocation of Indirect Costs Using the FABC Method (Based on the Example of a Paper and Cardboard Manufacturing Company) Evaluation of Effectiveness of Parcel Delivery Sector Companies in the Context of COVID-19 Pandemic Impact of Perceived Role of Ethics and Social Responsibility on Ethical Evaluation of Earnings Management and Motivation to Use It Developing a Financial Information System and Using Its Information Pool for Management Decision-Making
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1