Download PDF | Downoads: 43
Abstract:Currently, in the process of ensuring the effective management of the enterprise and the implementation of its sustainable development, a significant role is played by a reliable assessment of the economic condition. One of the problems of assessing the activity of the enterprise at the stage of unstable development is the limited methodology and the unclear definition of a set of indicators characterizing the assessment of the effectiveness of the economic condition. Diagnostics of the economic condition in most scientific works is identified with the assessment of the financial condition. However, these are completely different types of analysis, since they should include the calculation of a different set of indicators characterizing the results of the enterprise. The article presents a comparative analysis of methods of diagnosis of financial and economic condition and a set of tools to analyze the effectiveness of economic activity.
Keywords:analysis, diagnosis, economic activity, economic condition, performance of the organization
JEL-Classification: M11, M21, M29
References (transliterated):Abryutina M.S. (2014). Analiz finansovo-ekonomicheskoy deyatelnosti predpriyatiya [Analysis of financial and economic activity of the enterprise] Moscow: Delo i servis. (in Russian).
Berdnikova T.B. (2014). Analiz i diagnostika finansovo-khozyaystvennoy deyatelnosti predpriyatiya [Analysis and diagnostics of financial-economic activity of the enterprise] Moscow: INFRA-M. (in Russian).
Demakov I.V., Novikov M.V., Pavlova I.A. (2014). Sovershenstvovanie pokazatelya privedennyh zatrat dlya ekonomicheskoy otsenki investitsionnogo proekta [Improve the indicators given expenses for the economic evaluation of investment projects]. Modern problems of science and education. (6). 472. (in Russian).
Dubik E.A., Pavlova I.A. (2015). Investirovanie chelovecheskogo kapitala v innovatsionnoy ekonomike Rossii [Human capital investment in innovation Russian economy]. Journal of Economy and Entrepreneurship. (9-1). 989-992. (in Russian).
Dubik E.A., Pavlova I.A. (2018). Razvitie chelovecheskogo kapitala v Rossii bez diskriminatsii [Discrimination-free development of human capital in Russia]. Economics and management: problems, solutions (Ekonomika i upravleniye: problemy, resheniya nauchno-prakticheskiy zhurnal). 1 (11). 18-24. (in Russian).
Dubik E.A., Pavlova I.A., Demakov I.V. (2016). Otsenka effektivnosti ispolzovaniya universalno-sbornyh prisposobleniy pri vnedrenii innovatsionnogo protsessa na proizvodstvennom predpriyatii [Evaluation of use the universal modular devices with the introduction of innovative process at the enterprise]. Fundamental research. (12-5). 1081-1089. (in Russian).
Gerasimenko G.P., Markaryan S.E., Markaryan E.A. (2014). Upravlencheskiy, finansovyy i investitsionnyy analiz. Praktikum [Management, financial and investment analysis. Workshop] Rostov-on-Don: MarT. (in Russian).
Kireeva N.V. (2013). Ekonomicheskiy i finansovyy analiz [Economic and financial analysis] Moscow: NITs INFRA-M. (in Russian).
Kovalev V.V. (2017). Finansovyy analiz [Financial analysis] Moscow: Finansy i statistika. (in Russian).
Ludushkina E.N., Pavlova I.A., Chemodanova Yu.V., Kislinskaya M.V., Ludushkin M.N. (2019). Rol ekonomicheskogo analiza dlya krupnyh promyshlennyh predpriyatiy [The role of economic analysis for large industrial enterprises]. Financial economics. (1). 215-221. (in Russian).
Makusheva Yu.A. (2014). Osobennosti otsenki ekonomicheskogo potentsiala promyshlennogo predpriyatiya [Features evaluation of the economic potential of industrial enterprise] Problems and prospects of regional development. 43-46. (in Russian).
Makusheva Yu.A., Strelkova L.V., Makarova Yu.N. (2016). Ekonomicheskiy analiz pribyli: nekotorye aspekty i podkhody [Some theoretical aspects and slants of company profit analysis]. Journal of Economy and Entrepreneurship. (3-1). 880-883. (in Russian).
Pavlova I.A. (2014). Problemy otsenki stoimosti biznesa v Rossii [The problems of business valuation in russia]. Mezhdunarodnoe nauchnoe izdanie Sovremennye fundamentalnye i prikladnye issledovaniya. (1). 195-198. (in Russian).
Pod redaktsiey L.T. Gilyarovskoy (2017). Ekonomicheskiy analiz [Economic analysis] Moscow: YuNITI-DANA. (in Russian).
Ripol-Saragosi Frantsisko Baltasarovich (2016). Motivatsionnye sostavlyayuschie pri provedenii ekonomicheskogo i finansovogo analiza [Motivation components when conducting economic and financial analysis] Moscow: Vuzovskaya kniga. (in Russian).
Savitskaya G.V. (2013). Ekonomicheskiy analiz [Economic analysis] Moscow: NITs INFRA-M. (in Russian).
Serova L.G., Trofimov O.V. (2016). Otsenka vybrannoy strategii [Evaluation of the chosen strategy]. Bulletin of scientific conferences. (11-4). 96-97. (in Russian).
Serova L.G., Trofimov O.V., Chernikov A.A. (2013). Metodicheskoe obespechenie prinyatiya strategicheskikh resheniy predpriyatiy stekolnoy promyshlennosti [Methodical support of strategic decision-making at enterprises of the glass industry]. Russian Journal of Entrepreneurship. (22). 236-248. (in Russian).
Serova L.G.,Trofimov O.V. (2013). Mekhanizm razrabotki strategii razvitiya predpriyatiya na osnove ispolzovaniya kontseptsii kolichestvennyh otsenok [The mechanism of development of strategy of enterprise development based on the use of the concept of quantitative estimates]. Management of economic systems: scientific electronic journal. (10). 49. (in Russian).
Sheremet A.D., Sayfulin R.S. (2015). Metodika finansovogo analiza [Methodology of financial analysis] Moscow: INFRA-M. (in Russian).
Strelkova L.V., Makusheva Yu.A. (2017). Innovatsionnaya aktivnost predpriyatiya: otsenka, rezervy rosta [Innovative activity of the enterprise: assessment, growth reserves]. Journal of Economy and Entrepreneurship. (10-2). 702-705. (in Russian).
Strelkova L.V., Makusheva Yu.A., Bodrikova O.A (2018). Promyshlennaya politika: faktory i rezervy [Industrial policy: factors and reserves] Topical issues of Economics, management and innovation. 266-267. (in Russian).
Strelkova L.V., Makusheva Yu.A., Bordyuk V.O. (2017). Innovatsionnaya aktivnost predpriyatiya: otsenka, rezervy rosta [Innovative activity of the enterprise: assessment, growth reserves]. Journal of Economy and Entrepreneurship. (10-2). 702-705. (in Russian).