scholarly journals Financial Analysis of an Industrial Enterprise

2019 ◽  
Vol 2019 (4) ◽  
pp. 415-424
Author(s):  
Anna Muhacheva
Keyword(s):  
Coal Mining ◽  
Financial Stability ◽  
Financial Analysis ◽  
High Volume ◽  
Theory And Practice ◽  
Financial Status ◽  
Funding Sources ◽  
Effective Development ◽  
High Share

Financial analysis is important for effective management: it provides growth reserves and eliminates those problem areas that can decrease key financial indicators and result in bankruptcy. The present research featured theory and practice of financial analysis of an enterprise. The paper represents a case study of Kuzbassrazrezugol OJSC, one of the leading coal mining enterprises in the country (Kuzbass, Russia). The research objective was to analyze its financial status, identify problem areas, and propose solutions. The research employed coefficient, vertical, and horizontal analysis, as well as general methods of analysis, synthesis, grouping, and generalization of data. The article introduces authentic approach to the term “financial status” and gives various scientific interpretations of the term. The paper focuses on factors, key indicators of financial analysis, and degrees of financial stability. Financial analysis includes assessment of financial stability, business activity, liquidity, and profitability. The author compiled a list of indicators for each section of financial analysis. The case study revealed that the company under analysis has a fairly strong financial position. The list of minor problems revealed included: superiority of short-term financial sources; high share of borrowed funds in the overall structure of funding sources; high share of non-current assets in the structure of the company’s property; high volume and low turnover of receivables. For each problem, the author proposed an appropriate solution. The financial analysis revealed problem areas and provided guidelines for further long-term effective development. The article owes its scientific novelty to the case study which revealed peculiarities in strategies for managing the financial status of coal mining enterprises.

Work-Based Learning, Theory and Practice

2003 ◽  
Vol 17 (3) ◽  
pp. 163-178 ◽  
Author(s):  
Evelyn Boyd ◽  
Hazel Knox ◽  
John Struthers
Keyword(s):  
Education And Training ◽  
Training Needs ◽  
Theory And Practice ◽  
Partnership Model ◽  
Wide Range ◽  
Effective Development ◽  
The Uk ◽  
Contemporary Education ◽  
And Training

This paper begins with a discussion and analysis of the relevance of work-based learning to contemporary education and training needs. It then briefly outlines changes in attitudes and approaches to higher education and training in the UK over the past few decades and highlights the new ‘learning partnership model’ (LPM) as one that offers great potential for the effective development of a wide range of skills. In this context, the authors present a detailed analytical case study of a European-funded Adapt-University for Industry project that sought to identify training needs and to provide guidance and advice on work-based learning opportunities for a variety of Scottish small and medium-sized enterprises (SMEs). Using Training Needs Analysis, the authors assess the difficulties as well as the opportunities inherent in such projects. The findings illustrate the heterogeneity of the SMEs' training and guidance requirements and highlight the importance of addressing the tension that exists between the different expectations of employers and employees in relation to training needs and benefits.

Return on Assets and Financial Soundness Analysis: Case Study of Grain Industry Companies in Uzbekistan

2018 ◽  
Vol 4 (6) ◽  
pp. 52-56
Author(s):  
Anvar Avlokulov
Keyword(s):  
Financial Stability ◽  
Operating Cost ◽  
Negative Influence ◽  
Return On Assets ◽  
Financial Status ◽  
Grain Processing ◽  
Financial Soundness ◽  
Effective Instrument ◽  
Internal And External Factors

Ensuring financial stability and soundness of companies operating in a particular industry depends on the several internal and external factors, which can be classified as firm and macro levels. According to classical business finance theories, return on assets (ROA) are thought to be the most effective instrument of measuring monitoring the financial status of companies. In most literature, revenues from sales, total operating cost and asset structure of a company plays an important role in shaping an acceptable ROA indicator. In this paper, impact level of these factors on ROA was examined in case of three grain processing companies in Uzbekistan. Conducted OLS test showed that total operating cost and asset structure had negative influence on ROA, while revenues from sale supported the financial stability of the companies.

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.

The theoretical background for the effective development of beef raising

2020 ◽  
Vol 18 (9) ◽  
pp. 1738-1749
Author(s):  
N.L. Titov ◽  
M.M. Nizamutdinov ◽  
G.S. Klychova
Keyword(s):  
Beef Cattle ◽  
Economic Efficiency ◽  
Performance Indicators ◽  
Theoretical Basis ◽  
Theoretical Background ◽  
Theory And Practice ◽  
Cattle Breeding ◽  
Cattle Industry ◽  
Effective Development ◽  
Cattle Husbandry

Subject. This article explores the theoretical basis of the economic efficiency of production and classifies the performance figures of beef cattle husbandry. Objectives. The article aims to define a system of indicators of beef cattle husbandry economic efficiency. Methods. For the study, we used a comparative analysis. Conclusions and Relevance. To assess the economic efficiency of agriculture production, it is necessary to use a set of indicators by beef cattle breeding sub-sector. The system of economic performance indicators of production needs to be transformed into a summarizing indicator. The results of the study can be applied in the theory and practice of determining the economic efficiency of the beef cattle industry.

scholarly journals Understanding why impact assessment fails; a case study of theory and practice from Wafi-Golpu, Papua New Guinea

2021 ◽  
Vol 89 ◽  
pp. 106582
Author(s):  
Charles Roche ◽  
Martin Brueckner ◽  
Nawasio Walim ◽  
Howard Sindana ◽  
Eugene John
Keyword(s):  
Impact Assessment ◽  
Papua New Guinea ◽  
New Guinea ◽  
Theory And Practice

The underrepresentation of female participants in studies assessing the impact of high-dose exercise on cardiovascular outcomes: a scoping review

2021 ◽  
Vol 28 (Supplement_1) ◽  
Author(s):  
S Pallikadavath ◽  
R Patel ◽  
CL Kemp ◽  
M Hafejee ◽  
N Peckham ◽  
...  
Keyword(s):  
Scoping Review ◽  
High Volume ◽  
Cardiovascular Outcomes ◽  
High Dose ◽  
Funding Sources ◽  
Review Protocol ◽  
The Mean ◽  
The Impact ◽  
Over Time ◽  
Funding Acknowledgements

Abstract Funding Acknowledgements Type of funding sources: None. Introduction Cardiovascular adaptations as a result of exercise conducted at high-intensity and high-volume are often termed the ‘Athlete’s heart’. Studies have shown that these cardiovascular adaptations vary between sexes. It is important that both sexes are well represented in this literature. However, many studies assessing the impact of high-dose exercise on cardiovascular outcomes under-recruit female participants. Purpose This scoping review aimed to evaluate the representation of females in studies assessing the impact of high-dose exercise on cardiovascular outcomes and demonstrate how this has changed over time. Methods The scoping review protocol as outlined by Arksey and O’Malley was used. OVID and EMBASE databases were searched and studies independently reviewed by two reviewers. Studies must have investigated the effects of high-dose exercise on cardiovascular outcomes. To assess how the recruitment of females has changed over time, two methods were used. One, the median study date was used to categorise studies into two groups. Two, studies were divided into deciles to form ten equal groups over the study period. Mean percentage of female recruitment and percentage of studies that failed to include females were calculated. Results Overall, 250 studies were included. Over half the studies (50.8%, n = 127) did not include female participants. Only 3.2% (n = 8) did not include male participants. Overall, mean percentage recruitment was 18.2%. The mean percentage of recruitment was 14.5% before 2011 and 21.8% after 2011. The most recent decile of studies demonstrated the highest mean percentage of female recruitment (29.3%) and lowest number of studies that did not include female participants (26.9%). Conclusion Female participants are significantly underrepresented in studies assessing cardiovascular outcomes caused by high-dose exercise. The most recent studies show that female recruitment may be improving, however, this still falls significantly short for equal representation. Risk factors, progression and management of cardiovascular diseases vary between sexes, hence, translating findings from male dominated data is not appropriate. Future investigators should aim to establish barriers and strategies to optimise fair recruitment. Mean percentage females recruited per study (%) Percentage studies that do not include women (%) Overall (n = 250) 18.2 50.8 (n = 127) Studies before 2011 (n = 121) 14.5 59.5 (n = 72) Studies after 2011 (n = 129) 21.8 42.6 (n = 55) Table 1: Female recruitment characteristics. The year 2011 (median study year) was chosen as this divides all included studies into two equal groups.

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