Инструменты оценки безопасности экономической деятельности производственных организаций

Authors

  • А.Н. Полозова (A.N. Polozova) Воронежский государственный аграрный университет имени императора Петра I
  • Л.Е. Совик (L.Y. Sovik) Полесский государственный университет
  • Р.В. Нуждин (R.V. Nuzhdin) Воронежский государственный аграрный университет имени императора Петра I

Abstract

Охарактеризована сущность показателя «чистые активы» как инструмента оценки безопасности экономической деятельности производственных организаций. Доказана значимость чистых активов в качестве оценочного показателя. Обоснованы отличительные свойства чистых активов, дающие возможность идентифицировать уровень финансовой устойчивости субъектов хозяйствования. Описаны особенности поведения организации в зависимости от соотношения фактической и нормативной величин чистых активов. Изложены целевые ориентиры, применяемые в ходе расчета чистых активов, ключевые индикаторы оценки и направления использования аналитических результатов. На примере организаций сахарного производства Воронежской области проанализированы соответствующие показатели по специально разработанной методике. Описаны возможности увеличения чистых активов для обеспечения безопасной экономической деятельности организаций. Ключевые слова: чистые активы; безопасность; экономическая деятельность; оценка; правовое регулирование; организации; сахарное производство. The essence of the indicator «net assets» is described as a tool for assessing the safety of economic activity of production organizations. The importance of net assets as an estimate has been proved. The distinctive properties of net assets that enable to identify the level of financial stability of economic entities are substantiated. The specifics of the organization's behavior are described depending on the ratio of the actual and normative values of net assets. Set out the benchmarks used in the calculation of net assets, key indicators of evaluation and directions for using analytical results. On the example of organizations of sugar production in the Voronezh region, relevant indicators were analyzed using a specially developed methodology. The possibilities of increasing net assets to ensure the safe economic activity of organizations are described. Keywords: net assets; security; economic activity; evaluation; legal regulation; organization; sugar production.

References

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How to Cite

Полозова (A.N. Polozova) А., Совик (L.Y. Sovik) Л., & Нуждин (R.V. Nuzhdin) Р. (2018). Инструменты оценки безопасности экономической деятельности производственных организаций. Economy and Banks, (2), 86-95. Retrieved from https://ojs.polessu.by/EB/article/view/940

Issue

No. 2 (2017)

Section

Issues of regional economy

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