Method for Assessing the Sustainability of the Enterprise’s Work on the Basis of Accounting Statements
V. N. Belentsov, N. A. Rytovа
Donetsk Academy of Management and Public Administration under the Head Of Donetsk People’s Republic
Annotation: To analyze the stability of the enterprise, the method of assessing its financial stability has been improved, which is based on establishing the possibility of covering the costs with its own working capital and the need to attract borrowed funds of different repayment durations. For stability analysis the enterprise’s work has improved the method of assessing its financial stability, which is based on the establishment of the possibility of covering the costs with own working capital and the need to attract borrowed funds of different duration of repayment. It is substantiated that as such costs should be considered operating costs from the accounting report on financial results without depreciation. It is argued that for their comparability with the balance sheet indicators such non-refundable costs must be brought to one turnover during the period under study. It is necessary to use the average values of working capital and borrowed funds, and the financial stability margin of the enterprise to determine from the equality of their amount attributed to non-refundable operating costs.
Keywords: enterprise, financial stability, operating costs, depreciation, cost coverage, own working capital, turnover, borrowed funds, financial stability margin.
Pages: 13-22.
Link for citation: Belentsov, V. N.; Rytovа, N. A. Method for Assessing the Sustainability of the Enterprise’s Work on the Basis of Accounting Statements. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2019. – Vol. 15, N 1. – Р. 13-22. – URL: https://donnasa.ru/publish_house/journals/esgh/2019-1/02_belentsov_rytova.pdf (date of access: 27.07.2024). (in Russian)
Vol. 15, N 1 (2019)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture