Analysis of financial and economic activities of commercial organizations

2019 ◽  
Author(s):  
Инна Кобелева ◽  
Inna Kobeleva ◽  
Наталья Ивашина ◽  
Natal'ya Ivashina
Keyword(s):  
Economic Activity ◽  
Financial Analysis ◽  
Financial Statements ◽  
Information Support ◽  
Economic Activities ◽  
Generalized Knowledge ◽  
Independent Decision ◽  
Commercial Organizations ◽  
Self Examination ◽  
Theoretical Foundations

The discipline "Analysis of financial and economic activity of commercial organizations" is designed to form students ' theoretical knowledge of the principles and methods of analysis of economic activity commercial organizations for the purpose of information support of optimal management decisions and increase of efficiency activity of enterprise. The second edition reflects the changes in the analysis of the financial activities of the organization in accordance with the changes forms of financial statements (Order of the Ministry of Finance of July 2, 2010 № 66n "On forms of accounting, ed. by G. 17.05.2015), included sections to assess the quality, competitiveness of products and investment analysis. The tutorial includes: a course of lectures, questions for self-examination; workshop, which contains tests, examples of problem solving and tasks for independent decision; list of recommended literature; Glossary. The paper reveals the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and the organization of a comprehensive analysis of the results of economic activity methods of financial analysis of the enterprise. The textbook is intended for students of 38.03.01 "Economics" and 38.03.02 "Management".

Analysis of financial and economic activities

2022 ◽  
Author(s):  
Tat'yana Golubeva
Keyword(s):  
Economic Activity ◽  
Financial Analysis ◽  
Educational Institutions ◽  
Federal State ◽  
Educational Standards ◽  
Economic Activities ◽  
Analytical Work ◽  
The Subject ◽  
State Educational ◽  
Theoretical Foundations

The textbook discusses the theoretical foundations of economic analysis as a system of knowledge about the subject and objects, method and tasks, methodology and organization of analytical work at the enterprise. The methods of managerial and financial analysis of the business entity's activities, including the calculation of reserves for improving the results of production and economic activity, are presented. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students of secondary vocational educational institutions studying in an enlarged group of specialties 38.02.00 "Economics and Management".

scholarly journals INFORMATION SUPPORT OF ASSESSMENT OF THE IMPACT OF BUSINESS PARTNERS IN THE CONDITIONS OF INTERNATIONAL ECONOMIC ACTIVITY

2021 ◽  
Author(s):  
Nataliia Kara ◽  
◽  
Iryna Protsyk ◽  
Keyword(s):  
International Economic ◽  
Economic Activity ◽  
Marketing Research ◽  
Growth Efficiency ◽  
Complete Information ◽  
Information Support ◽  
Economic Activities ◽  
Business Partners ◽  
Types Of Information ◽  
The Impact

The article examines the features of information support for assessing the impact of business partners in the conditions of international economic activity. Methodical and practical recommendations for the procedure and accumulation of information about the company's partners have been developed. The theoretical and methodological basis of the study there are the works of the Ukrainian and foreign scientists, regulational and legislational laws of Ukraine for information support and evaluation of partnerships of the enterprise. The information factor affects economic growth, efficiency and employment. Information at the enterprise is mainly considered in the form of data collected and systematized in an acceptable form for use, capable of accumulating, sharing and updating. Recently, information is increasingly considered as one of the types of organizational resources that exist in the form of certain scientific knowledge, results of research and development, generalized indicators, norms, standards, recommendations, results of marketing research and more. An important condition for assessing the impact of environmental factors on the production and economic activities of the enterprise is the availability of timely and sufficiently complete information about events, processes, trends that occur in the external environment. The paper also considers the stages of the process of evolution of types of information about the partners of the enterprise, the strategic advantages of the management information system (MIS). It is proposed to develop an information letter about business partners, which is entered in the database and file, as well as to create database management systems. It is also advisable to create an information department at the enterprise, which in particular will assess the impact of the company's partners, as long-term partnerships create their own statistical database for decision-making by the company's management.

Financial analysis of the organization

2019 ◽  
Author(s):  
Наталия Пласкова ◽  
Nataliya Plaskova
Keyword(s):  
Professional Training ◽  
Financial Analysis ◽  
Financial Statements ◽  
Practical Implementation ◽  
Business Organizations ◽  
Doing Business ◽  
State Educational ◽  
Commercial Organizations ◽  
Production Organization

The textbook reveals the main theoretical, methodological and practical issues of the discipline "Financial analysis" ("Analysis of financial statements"), provided by the state educational standards of higher education in the areas of "Economics", "Management". The book introduces modern methods and techniques of financial analysis, the practical implementation of which should improve the quality of management of commercial organizations, information and analytical justification of the optimal strategy and tactics of doing business. The materials of the textbook are formed on the basis of the case (end-to-end task) — all practical examples are based on practical reporting data of a real production organization. For students, graduate students of economic specialties, students of the system of professional training and advanced training of accountants, auditors, financial managers, analysts, arbitration managers, practitioners of financial and economic services of business organizations.

The theoretical basis of the analysis of economic activities

2018 ◽  
Author(s):  
Глафира Савицкая ◽  
Glafira Savitskaya
Keyword(s):  
Factor Analysis ◽  
Economic Activity ◽  
Theoretical Basis ◽  
Educational Institutions ◽  
Economic Activities ◽  
Study Methodology ◽  
Stochastic Factor ◽  
Generalized Knowledge ◽  
Analytical Tools ◽  
On Farm

Theoretical bases of analysis of economic activity as a system of generalized knowledge about its subject, method, functions, principles, objectives and methods. Explores the analytical tools of the study; methodology of deterministic and stochastic factor analysis, financial calculations, methods of determining the value of on-farm reserves, the contents, functions, and methodological features of the main types of analysis issues of analysis at the enterprises. For students of higher educational institutions of economic specialties.

scholarly journals ANALYSIS OF THE MAIN INDICATORS OF ECONOMIC ACTIVITY OF ENTERPRISES PRODUCING TRUCKS ACCORDING TO ACCOUNTING DATA

2021 ◽  
Vol 6 (3(31)) ◽  
pp. 4-9
Author(s):  
Denis Vladimirovich Lysenko ◽  
Leyla Akgün
Keyword(s):  
Economic Activity ◽  
Business Processes ◽  
Financial Analysis ◽  
Growth Efficiency ◽  
Comprehensive Analysis ◽  
Information Support ◽  
Accounting Data ◽  
Financial Condition ◽  
Use Of Resources ◽  
General Business

The modern system of accounting and management accounting includes a set of methods for analysing and evaluating the analysis of the financial condition of an enterprise. A comprehensive analysis of economic activity is a system of special knowledge related to the study of economic processes that develop under the influence of objective economic laws and factors of an objective order. Comprehensive analysis is of great importance in strengthening the financial condition, increasing the liquidity of assets, their solvency, searching for reserves for economic growth, efficiency in the use of resources, and in general business processes. The transformation of accounting, which is being carried out as part of the restructuring of the economy to market track, has once again brought to life such an important element of analytical work as financial analysis. The effectiveness of enterprise management is largely determined by the degree of its organization and the quality of information support. Analysis of financial statements in the framework of a comprehensive analysis of economic activity consists in the application of analytical tools and methods to the indicators of financial documents in order to identify significant relationships and characteristics necessary for making any decision. It serves to transform data so numerous and varied in our computer age into necessary and always scarce information. The business analysis process is described differently depending on the task at hand. It can be used as a preliminary screening tool when choosing a direction for investment or possible options for a merger of enterprises. It can also act as a forecasting tool for future financial conditions and results. Comprehensive analysis is also applicable to identify problems in the management of production activities. It can serve to assess the performance of the company’s management. And most importantly, financial analysis allows you to rely less on guesses, premonitions and intuition, to reduce the inevitable uncertainty that is present in any decision-making process. Financial analysis does not eliminate the need for business sense but provides a solid and systematic foundation for its rational application. Reporting analysis in the process of a comprehensive analysis of the economic activity of an enterprise is a process that aims to assess the current and past financial condition and results of the enterprise, while the primary goal is to determine estimates and predictions regarding the future conditions and activities of the enterprise.

scholarly journals Analysis of financial and economic activity of the state aviation enterprise “Ukraine” for 2016-2018

2020 ◽  
pp. 15-17
Keyword(s):  
Economic Activity ◽  
Financial Stability ◽  
Financial Analysis ◽  
Rapid Change ◽  
The State ◽  
Economic Activities ◽  
Relevant Market ◽  
Financial Status ◽  
Operating Income ◽  
The Future

Introduction. In the current conditions of economic development, characterized by financial risks, rapid change in the market of goods, works, services - assessment of the financial and economic conditions of the enterprise are guaranteed to exist in the relevant market, creating positive reputation and the possibility of earning income from their work. The financial condition of the company is influenced by resources, relationships with employees, solvency of the company, the quality of services and payments to the contractors. For maximum profit, the company seeks to take a leading position in the market. For this purpose financial analysis of the enterprise is being carried out. The purpose of the paper is to analyze the financial and economic activities of the State Aviation Enterprise "Ukraine" for the period from 2016 to 2018 and to propose ways of improvement. Results. Financial status is an important component of the enterprise's activities in the external environment. It characterizes the potential of the company, the ability to compete well, so the disclosure of information to external and internal consumers is important for increasing the customer base as well as suppliers and contractors. Through the financial analysis, we can find out the state of the property of the company, the need for additional sources, the ability to raise capital, predict the future results of operations, to rationalize the usage of borrowed funds, the degree of risks associated with business activity. Also, an important factor is the financial status of the enterprise, which arises in the course of economic activity. To do this, analyze the financial stability, solvency, liquidity of the company, so you can really assess the strengths and weaknesses of the company, to develop strategies for the future. Conclusion. Having analyzed the activity of Ukraine aviation enterprise, we can draw a not very positive conclusions. This is due to the fact that every year receivables are increasing, and the gross profit, cash is decreasing. So, there is something for the company to work on, there are also positive points, for example - operating income is increasing, the assets of the company are increasing every year. The company needs to find new ways to increase its profits and reduce costs because one of the main goals of each company is to increase profits and minimize costs. The company operates only on charter flights, if it were to launch scheduled flights, it would greatly affect its revenue. Airlines need to attract new customers to increase air travel, perhaps change their marketing strategy and launch commercials so that more customers are aware of their business.

scholarly journals Prospects for Using Big Data in Financial Analysis

2021 ◽  
Vol 110 ◽  
pp. 05004
Author(s):  
Igor Sadyrin ◽  
Olga Syrovatskay ◽  
Olga Leonova
Keyword(s):  
Big Data ◽  
Economic Activity ◽  
Financial Analysis ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Maximum Effect ◽  
Economic Activities ◽  
Analysis System ◽  
Effective Use ◽  
Big Data Technology

The ongoing digital transformation of the national economy inevitably sets the task of introducing digital technologies and tools into the practice of economic activities of organizations and enterprises. One of the areas of digitalization is Big Data technology, which in many ways is already being used in the field of finance. However, for the effective use of big data in the practice of financial analysis of economic activity, it is necessary to solve a variety of significant problems. The article discusses the promising directions of using big data in financial analysis procedures, which, being integrated into the system of forming various management decisions, can significantly increase their efficiency. The necessary elements of the financial analysis system, which, first of all, should be focused on the use of big data, are considered, as well as aspects that, when using digital technologies, can provide the maximum effect.

TRADITIONAL OUTBUILDINGS OF THE MORDOVIANS

2019 ◽  
Vol 15 (2) ◽  
pp. 154-165 ◽  
Author(s):  
Elena N. Mokshina ◽  
Mihail I. Svyatkin
Keyword(s):  
Ethnic Group ◽  
Economic Activity ◽  
Building Materials ◽  
Animal Feed ◽  
Economic Activities ◽  
Important Place ◽  
Main Building ◽  
Genetic Problem ◽  
Materials Used ◽  
Functional Purpose

Introduction. The article deals with the main traditional outbuildings of the Mordvinians, reported on their functional purpose in economic activity. The forms and types of outbuildings, as well as the main building materials used by Mordvinians are described in details. Their significance in the religious and ceremonial life of the ethnic group is shown. Materials and Methods. The research is based on traditional methods of ethnographic science, such as field observation, survey and interviews, and a comprehensive approach. Among the methods of historical science comparative-historical, historical-genetic, problem-chronological, structural-system were used. Among the general scientific methods of research logical, descriptive, narrative, generalization, classification and systematization were involved. To achieve the results of the study, the materials collected by the authors in the course of field surveys conducted in the Mordovian villages were mainly used. Results and Discussion. Traditional outbuildings were of great importance in the economic activity of the Mordovian ethnic group. According to their functional purpose, they can be divided into the following groups: for livestock and poultry (stable, chicken coop, stable, kalda), sanitary and hygienic (bath), warehouse buildings for storage of food, utensils, firewood, animal feed (barn, cellar, woodshed, hayloft), for processing of grain (sheep, riga, mill). Depending on the welfare and financial capacity of the family, the number of outbuildings was different. As a rule, the wealthier families had more outbuildings than the less wealthier ones. The main building material for the construction of these buildings was wood. Conclusion. Thus, the traditional outbuildings of the Mordvinians occupied an important place in its economic activities. At the same time, each of them had its own purpose and performed certain functions. Some buildings, such as a bath and a barn, had not only economic purpose, but also were the venue for a number of prayers and ceremonies. It is now ordinarily they have banya (bath-house), outdoor courtyard with standing in different places sheds, barn and cellar.

The specifics of shadow economic activity in Russia

2020 ◽  
Vol 19 (10) ◽  
pp. 1896-1915
Author(s):  
E.R. Ermakova ◽  
O.M. Lizina
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Integrated Approach ◽  
Economic Activities ◽  
Reproductive Process ◽  
Scientific Methods ◽  
Current Period ◽  
Russian Economy ◽  
Analysis And Synthesis ◽  
The Impact

Subject. The article addresses the specifics of shadow economic activities in reformed Russia in the context of systemic transformations. Objectives. We focus on determining the role of shadow economy in the reproductive process, identifying and understanding the specifics of underground economic activity of the Russian economy. Methods. The study rests on general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy) and special methods of cognition (monetary methods). We employ the systems and integrated approach. The official statistics, regulations, works of leading researchers on shadow economy expansion, resources of reference and legal systems like Garant and ConsultantPlus serve as the study's information base. Results. We present a retrospective rapid analysis of the extent of shadow economic activity in the domestic economy, establishing the relationships with the processes that take place at different stages of the country's development. We also reveal the specifics of shadow economy relations in Russia, factors that play a key role in expansion for a particular period, a shift to another form of shadow economy. The study characterizes the current period of development, assesses the impact of external shocks on shadow economy expansion. Conclusions. The current period is characterized by the digitization of shadow relations, the shift of corruption to the upper echelons of power, the continued outflow of capital abroad, and increased penalties for underground activities.

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