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 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.

scholarly journals Business Planning and Assessment of Its Impact on the Enterprise Financial Stability

2020 ◽  
pp. 78-84
Author(s):  
Kateryna Shtepenko ◽  
Lyudmyla Svystun ◽  
Iryna Krekoten
Keyword(s):  
Financial Stability ◽  
Business Processes ◽  
Functional Relationship ◽  
Financial Analysis ◽  
Business Activity ◽  
Financial Independence ◽  
Financial Condition ◽  
Content Ratio ◽  
Asset Turnover ◽  
The Impact

At the present stage of the company development as an open social and economic system the question of how existing methods of financial analysis meet the needs of users considering the dynamism and complexity of business processes remains relevant. The purpose of the article is study relationships between static and dynamic indicators of financial condition, to reflect its characteristics such as business activity and financial stability. The article defines the functional relationship between dynamic business activity indicators and static indicators of financial stability, grounds technique of factor analysis of financial stability. The economic content ratio of the assets turnover and equity is defined. The nature of its relationships with the dynamics of assets is considered. Both theoretically and practically it is determined that if the correlation of ratio of asset turnover and equity is bigger than the ratio of financial independence at the beginning of the period under study, the positive dynamics of the property will affect the company’s final financial stability and vice versa, if the ratio is less than the rate of financial independence at the beginning of the period under study, the impact of positive dynamics of property on the final financial stability will be positive. It is proposed to consider this dependence both for factor retrospective analysis and for financial stability forecasting.

APPLICATION OF FINANCIAL ANALYSIS IN FUNCTION OF COMPANIES’ LIQUIDITY EVALUATION

2018 ◽  
Vol 28 (5) ◽  
pp. 1725-1732
Author(s):  
Ajsel Usinova
Keyword(s):  
Business Processes ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Financial Reports ◽  
Special Contribution ◽  
Financial Ratio ◽  
Financial Condition ◽  
Financial Ratio Analysis ◽  
Master's Thesis

The financial statements represent a "snapshot" of the company's operations in a specific period and one of the main sources of data for evaluation of the financial condition and result of companies and analyze their overall performance. The analysis of financial statements is the use of accounting information in decision-making and investment business. The process of analyzing financial reports is designed to help business people, investors and lenders to learn how to read, interpret and analyze prepared financial statements. Essential tool in the analysis of financial statements is financial (ratio) analysis. The objective of this master’s thesis is to explain the application of financial indicators in the analysis of business processes in general and to give a special contribution to the understanding of the application of financial liquidity indicators. From this point of calculation is illustrated and also made a detailed analysis of the performance of the liquidity situation with specific representative sample of companies in the Macedonian economy.

Business entities of the digital economy and evaluation problems of the efficiency of their activity

2021 ◽  
Vol 2021 (1) ◽  
pp. 103-116
Author(s):  
Halyna PARTYN ◽  
◽  
Anatoliy ZAGORODNY ◽  
Liubomyr PYLYPENKO ◽  
◽  
...  
Keyword(s):  
Business Processes ◽  
Financial Analysis ◽  
Economic Benefits ◽  
Digital Economy ◽  
Financial Condition ◽  
Marketing Analysis ◽  
Business Entities ◽  
And Performance ◽  
Resource Support ◽  
The Impact

The peculiarities of the digital economy enterprises are analyzed, their main advantages and risks are established. Factors and problems of value formation of such enterprises are determined. The criteria for evaluating the efficiency of digital economy enterprises are substantiated, as well as the methods and indicators that should be used for this purpose. The peculiarities of the relations of these enterprises with stakeholders and the need to take them into account when evaluating the results of activities are revealed. A feature of the modern economy is the introduction of digital technologies in all business processes of economic entities, as well as the separation of the entire sector of the economy associated with the creation of products and services using these technologies – enterprises of the digital economy. Resource support for the operation of such enterprises covers mainly intangible factors of production, products have a virtual (digital) nature with a rapid rate of aging, and the activity itself –global dissemination. These and other factors necessitate the development of new or improvement of existing tools for assessing the financial position and performance of enterprises of the digital economy. The purpose of the article is to identify the consequences of digitalization of business processes for businesses, highlight the features of the digital economy, identify problems in assessing the effectiveness of their activities and financial condition, as well as substantiate proposals for their solution based on financial and non-financial indicators. Taking into account the listed features and factors of functioning of enterprises of digital economy the basic criteria of the estimation of a condition and results of their activity are formulated, directions of adaptation of methods of the strategic and marketing analysis are proved and indicators which should be used in the course of realization of these methods are offered. It is established that when identifying and determining the results of the digital economy the impact of the relationship with stakeholders should be taken into account.. Indicators of evaluation of innovative activity and innovative potential of these enterprises are offered, the peculiarities of conducting a financial analysis of their activities taking into account the factors of generating economic benefits are revealed.

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".

scholarly journals Financial Condition and Bankruptcy Likelihood in Aviation on the Example of the Aeroflot Company

2021 ◽  
Vol 17 (4) ◽  
pp. 50-69
Author(s):  
Nargis Faizuloyeva ◽  
Karolina Olechowska
Keyword(s):  
Economic Activity ◽  
Financial Analysis ◽  
Downward Trend ◽  
Financial Resources ◽  
High Quality ◽  
Important Condition ◽  
Financial Condition

Abstract This study analyses theoretical aspects of bankruptcy and financial analysis. Analysis of bankrupt cy diagnostics is the most important condition for successful company management since the results of economic activity depend on the availability and efficiency of the use of financial resources. The study of the institution of bankruptcy is essential for high-quality business conduct. Thus, as a practical part this study implemented analyses of financial condition and bankruptcy likelihood in aviation on the example of one of the biggest airlines – PJSC Aeroflot. Research resulted in findings confirming the instability of the company’s financial condition and downward trend on the Z index related to decrease in demand, mostly due to the pandemic of COVID-19.

scholarly journals The Еssence, Tasks and Stages of Managing the Financial Condition of the Enterprise

2021 ◽  
Vol 25 (1) ◽  
pp. 92-97
Author(s):  
Natalia Kutsay ◽  
◽  
Valentyn Demchuk ◽  
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Financial Analysis ◽  
Information Support ◽  
Financial Condition ◽  
Liability Management ◽  
Implementation Purpose ◽  
Management Condition ◽  
Depth Analysis ◽  
Strategic Goals

Annotation. Introduction. In the conditions of crisis, unstable external environment and pressure of competitors there are two needs for timely adaptation for enterprises. In these conditions, it becomes increasingly necessary to manage the financial condition of the enterprise. Financial condition management is a capacious process with specific stages and tasks, the implementation of which requires an in-depth analysis of the financial performance in the enterprise. It is difficult for an enterprise today to assess the role of well performing financial management. Asset and liability management, timely investment and receipt of funds, the ability to meet the requirements of creditors, the vision of managers of prospects for business development are keys to survival an enterprise in modern conditions. Given this, it is extremely important to understand the process of managing the financial condition and the stages of its implementation. Purpose. The purpose of the article is to clarify the essence of the concept of «financial condition management». The company’s tasks and stages, as well as the role and importance in the activities of enterprises. Results. It is determined that the management of the financial condition in the enterprise is a complex process that includes a system of tasks and a sequence of stages for the implementation of management. It is substantiated that the management of financial condition is carried out on the basis of financial analysis of the enterprise. The tasks performed by the management of the financial condition of the enterprise are described, the tasks are formulas for calculating the indicators of financial stability, liquidity and solvency, business activity and profitability. The sequence of stages of financial condition management which consists of preparatory, main and final stages is characterized. Conclusions. It is concluded that the management of the financial condition in the enterprise is an important process that requires study, research and use in the company’s activities. It is determined that financial management is a process of influencing the organization using various financial mechanisms (financial methods, financial levers, regulatory and legal support and information support) to develop and achieve strategic goals of the enterprise. Keywords: financial condition; financial management condition; financial management tasks condition; stages of financial management condition.

PERENCANAAN ARSITEKTUR ENTERPRISE MENGGUNAKAN EAP DENGAN ZACHMAN FRAMEWORK (Studi Kasus : CV BIENSI FESYENINDO)

2019 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Anjas Tryana
Keyword(s):  
Enterprise Architecture ◽  
Business Processes ◽  
Current System ◽  
System Support ◽  
Architecture Model ◽  
Use Of Resources ◽  
Application Architecture ◽  
Data Architecture ◽  
Planning Methodology ◽  
Implementation Plans

With the development of technology today, it is very important for every company to plan and develop a system to support business processes in each company. Achieving the goals of an enterprise faces challenges and changes that require strategies for effective measures and efficient use of resources. One important and increasingly widely used strategy is the use and improvement of information system support for the enterprise. This plan can utilize enterprise architecture planning methodology that produces data architecture, application architecture, technology architecture, and the direction of its implementation plan for the enterprise.CV Biensi Fesyenindo is engaged in retail garment, with branches throughout Indonesia, covering the areas of Kalimantan, Sulawesai, NTB, NTT, Bali, Java and Sumatra. In their daily activities, they carry out production to distribution processes to meet market and employee needs.The enterprise architecture model used in this study is by using Enterprise Architecture Planning (EAP). EAP is a process of defining enterprise architecture that focuses on data architecture, applications and technology in supporting business and plans to implement the architecture, where the EAP method has several stages, starting from planning in planning, business modeling , Current System and Technology (Current System & Technology), Data Architecture (Data Architecture), Application Architecture (Applications Architecture), Technology Architecture (Technology Architecture), Implementation Plans (Implementation Plans).The results of this study are recommendations for information systems for Fesyenindo Biensi CV in the form of enterprise architecture planing blue print planning that is successful in defining 5 main business processes, which consist of application architecture data architecture and for technological architecture to produce technology architecture proposals divided into 5 chapters 110 pages .

Information Context of Culture in Focus of Professional Discussion

2019 ◽  
Vol 16 (6) ◽  
pp. 578-583
Author(s):  
Irina P. Tikunova
Keyword(s):  
Practical Experience ◽  
Information Services ◽  
Information Support ◽  
State Institute ◽  
Cultural Management ◽  
Russian Scientific ◽  
Use Of Resources ◽  
Russian State ◽  
State Library ◽  
Cultural Sector

The article presents an overview of the all-Russian scientific and practical conference (with international participation) “Information Context of Culture: Resources, Technologies, Service” (the 11th conference of heads and specialists of information services for culture and art). The conference, orga­nized by the Russian State Library, the Russian State Library of Arts, and the St. Petersburg State Institute of Culture, on the instructions of the Ministry of Culture of the Russian Federation, was held in Moscow on September 24—25, 2019. Its purpose was to summarize the results of scientific research and practical experience on the issues of information support of the cultural sector in the digital age, to identify some problems and find ways to overcome them, and to demonstrate the best achievements in this field. The conference was attended by more than 90 representatives of cultural management bodies, federal, regional and municipal libraries, universities, training centers and other organizations of culture, science, education and mass media from 22 regions of Russia, as well as heads and specialists of national libraries of Armenia, Belarus and Kazakhstan (via video link). Thanks to the online broadcast, the total audience of the event increased by almost 200 people. The conference participants noted the importance of scientific and information activities in the cultural sector both for society in general and for the sector’s development in particular. In order to improve this work, the conference participants recommended to promote its digitalization, which is aimed at creating public resources for culture and art and organizing information services in the 7/24 mode via the Internet, including on mobile devices; to intensify the mutual use of resources through participation in joint projects; and to strictly observe copyright when creating information resources and methodological materials.

Effective outsourcing

2020 ◽  
Author(s):  
Nadezhda Rodinova ◽  
Vladimir Ostrouhov ◽  
Vladimir Bereznyakovsky ◽  
Irina Petrova
Keyword(s):  
Management System ◽  
Business Processes ◽  
Management Decisions ◽  
Economic Mechanism ◽  
Use Of Resources ◽  
Operational Management

The tutorial is aimed at the problems of using outsourcing as a factor of the reorganization of business processes of an enterprise to achieve efficient use of resources and competitiveness of the enterprise. The article reveals the organizational and economic mechanism for making management decisions on the transfer of individual business processes of enterprises to outsourcing, which contributes to their operational management in the management system.

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