Development of a methodology for analyzing the impact of finished products on indicators characterizing the financial condition of an organization

Authors

  • G.G. Vinogorov Belarusian State Economic University, Minsk, Republic of Belarus

Keywords:

finished products, current liquidity ratio, asset liability ratio

Abstract

The aim is to develop an original author's methodology for analyzing the impact of finished products on the indicators characterizing the financial condition of the organization.

Materials and methods. The research is based on a systematic approach, general logical (analysis, synthesis, comparison, generalization, abstraction) and mathematical (visualization) methods of scientific research, methods of strategic, sectoral and factor analysis, economic modeling.

Results. This work highlights the urgent need for a detailed study of how finished products affect the financial condition of the company, which is reflected in indicators such as the current liquidity ratio and the asset liability ratio. We present an innovative author's methodology, which for the first time allows us to decompose changes in these coefficients into factors of two levels, with a special emphasis on highlighting and measuring the impact of finished products.

Conclusion. For the first time, the presented author's methodology makes it possible to analyze in detail how finished products affect the financial condition of a company. This innovative approach will become an indispensable assistant for managers in identifying the most important tasks for improving efficiency and building trust on the part of creditors and investors.

Author Biography

G.G. Vinogorov, Belarusian State Economic University, Minsk, Republic of Belarus

PhD in Econ. Sc., Associate Professor of the Department of Accounting, Analysis and Audit in Industry

References

Методические рекомендации по проведению комплексной системной оценки финансового состояния организаций : приказ Министерства финансов Республики Беларусь от 14 октября 2021 года №351 [сайт]. – URL: https://e.expert.by/doc/1078911?links=245736&page=10 (дата обращения: 10.01.2026).

Об оценке степени риска наступления банкротства : постановление Министерства экономики Республики Беларусь и Министерства финансов Республики Беларусь от 7 августа 2023 года №16/46 [сайт]. – URL: https://pravo.by/document/?guid=12551&p0=W22340308 (дата обращения: 10.01.2026).

Анализ бухгалтерской (финансовой) отчетности : учебное пособие для студентов учреждений образования по специальности «Бухгалтерский учет, анализ и аудит (по направлениям)» / Г. Г. Виногоров [и др.]. – Мн. : Белорусский государственный экономический университет, 2021 – 247 с.

Маталыцкая, С. К. Анализ бухгалтерской (финансовой) отчетности : учебно-методическое пособие : для слушателей системы переподготовки и повышения квалификации экономических кадров / С. К. Маталыцкая ; Министерство образования Республики Беларусь, Белорусский государственный экономический университет. – 5-е изд., стереотипное. – Мн. : БГЭУ, 2024. – 182, [1] с.

References

Metodicheskie rekomendaczii po provedeniyu kompleksnoj sistemnoj oczenki finansovogo sostoyaniya organizaczij : prikaz ministerstva finansov Respubliki Belarus` [Methodological recommendations for conducting a comprehensive systemic assessment of the financial condition of organizations: Order of the Ministry of Finance of the Republic of Belarus]. 2021, no. 351. (In Russian). Available at: https://e.expert.by/doc/1078911?links=245736&page=10(accessed: 10.01.2026).

Ob oczenke stepeni riska nastupleniya bankrotstva : postanovlenie Ministerstva e`konomiki Respubliki Belarus` i Ministerstva finansov Respubliki Belarus` [On assessing the degree of bankruptcy risk: Resolution of the Ministry of Economy of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus]. 2023, no. 16/46. (In Russian). Available at: https://pravo.by/document/?guid=12551&p0=W22340308 (accessed: 10.01.2026).

Vinogorov G.G. et al.Analiz bukhgalterskoj (finansovoj) otchetnosti [Analysis of accounting (financial) statements]. Minsk. Belarusian State University of Economics, 2021, 247 p. (In Russian)

Matalytskaya S. K. Analiz bukhgalterskoj (finansovoj) otchetnosti [Analysis of accounting (financial) statements: a teaching aid]. Minsk. BGEU, 2024, 182, 182 p. (In Russian)

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Published

2026-07-31

How to Cite

Виногоров, Г. (2026). Development of a methodology for analyzing the impact of finished products on indicators characterizing the financial condition of an organization. Economy and Banks, (1), 4-14. Retrieved from https://ojs.polessu.by/EB/article/view/2162

Issue

No. 1 (2026)

Section

Accounting and Statistics

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