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Formation of an Integrated Approach to Conducting Financial Analysis of the Company's Equity Based on Aspects of Information Management | ||
Journal of Information Technology Management | ||
دوره 13، Special Issue: Role of ICT in Advancing Business and Management، 2021، صفحه 62-74 اصل مقاله (894.85 K) | ||
نوع مقاله: Research Paper | ||
شناسه دیجیتال (DOI): 10.22059/jitm.2021.80737 | ||
نویسندگان | ||
Nataliia Kuprina1؛ Tetiana Markova1؛ Khrystyna Baraniuk* 2؛ Maryna Stupnytska3 | ||
1Ph.D., Associate Professor, Department of Accounting and Auditing, Odessa National Academy of Food Technologies, Odesa, Ukraine. | ||
2Assistant Professor, Department of Accounting and Auditing, Odessa National Academy of Food Technologies, Odesa, Ukraine. | ||
3Undergraduate Student, in specialty 073 "Management", Department of Management and Logistics, Odessa National Academy of Food Technologies, Odesa, Ukraine. | ||
چکیده | ||
Equity is the basic structural component of the development of any business, so it is important for an industrial enterprise to develop tools to determine its effective management. It it is impossible without conducting qualitative financial analysis, timely and effective adaptation of valuation approaches in the modern conditions of functioning of enterprises. The effective functioning of enterprises is impossible without the use of modern complex methods, which include not only a methodology, a system of indicators, but also modern technologies for their assessment, planning and control. Information management is one of these technologies. To solve the problems of the study we used the method of structural-logical analysis, methods of theoretical generalization and comparative analysis, synthesis and method of grouping of absolute and relative values, graphical method and information management methods. The result of the study is the formation of a comprehensive approach to the financial analysis of the equity of the enterprise on the formed system of four groups of indicators. These indicators take into account the state of equity, its efficiency, ensuring risks in the process of the enterprise and directions of financial analysis. | ||
کلیدواژهها | ||
Equity capital؛ Financial analysis؛ Integrated approach؛ A system of indicators؛ Ensuring of the functioning of the enterprise؛ Aspects of information management | ||
مراجع | ||
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