Development of normative values of indicators for assessing the financial condition of enterprises in various industries

The traditional methodology for analyzing the financial condition of a transport enterprise is based on the study of absolute and relative indicators and is carried out in order to justify measures to further strengthen its solvency and increase profitability. Despite certain achievements in the study of the development problem of the methodology for assessing the financial condition, it is necessary to admit that many theoretical and methodological problems have not yet been resolved. In practice, the assessment of the financial condition of a transport enterprise is based on a comparison of the actual values ​​of the financial stability and liquidity ratios with the normative ones. At the same time, ignoring the principle of asset formation, as well as the development of normative values ​​without taking into account the peculiarities of the functioning of the transport enterprise, does not allow formulating the correct conclusion regarding the degree of its stability. In this regard, there is a need to clarify the normative values ​​of indicators of the financial condition of transport enterprises in order to adapt them to modern conditions and differentiate depending on the scale of the enterprise, its belonging to a particular industry and stage of the life cycle.

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  • English

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  • Accession Number: 01855071
  • Record Type: Publication
  • Files: TRIS
  • Created Date: Aug 19 2022 9:23AM