Сравнение отечественного и зарубежного опыта анализа финансового состояния компаний.
Abstract
В работе проведено теоретическое обобщение научно–методических подходов к определению сущности финансового состояния предприятий, определено место анализа финансового состояния субъектов хозяйствования в системе анализа хозяйственной деятельности предприятий. В современных условиях хозяйствования анализ финансового состояния – необходимая составляющая процесса управления предприятием. Главным направлением его практической реализации является выявление возможностей повышения эффективности функционирования предприятий, определение перспектив их развития. Исследованы методики проведения финансового анализа отечественной и зарубежной практиками, доказано, что анализ финансового состояния предприятий отечественных авторов имеет ряд недостатков, а именно: не учитывается отраслевая специфика исследуемых предприятий, отсутствие достаточной информации для оценки значимых коэффициентов, недостаточное и несовершенное обоснование интервалов для отдельных финансовых коэффициентов, проблемы получения достоверной и надлежащей для расчетов финансовой информации. Ключевые слова: анализ, финансовое состояние, предприятие, коэффициенты, эффективность, финансовая информация. = The work deals with the theoretical generalization of scientific and methodical approaches to defini-tion of essence of the financial state of enterprises, the analysis of the financial status of economic entities in the system of analysis of economic activity of enterprises. In modern conditions of managing the financial analysis is a necessary component of the process of enterprise management. The main focus of its practical implementation is to identify opportunities to en-hance the functioning of enterprises, determination of the prospects of their development. The technique of carrying out financial analysis of domestic and foreign practices, it is proved that the analysis of financial state enterprises domestic authors have a number of drawbacks, namely: do not take into account industry specifics of the studied enterprises, the lack of sufficient information on the asses s-ment of the significant factors, inadequate and flawed rationale intervals for certain financial ratios, the problem of obtaining accurate and relevant for calculations of financial information. Key words: analysis, financial condition, the company, the coefficients, efficiency, financial information.References
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