تعداد نشریات | 161 |
تعداد شمارهها | 6,532 |
تعداد مقالات | 70,501 |
تعداد مشاهده مقاله | 124,103,938 |
تعداد دریافت فایل اصل مقاله | 97,210,002 |
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 | ||
Antoniuk, O. P., Stupnytska, T. M., & Kuprina, N. M. (2015). Ekonomichnyi analiz (praktykum) [Economic Analysis (Workshop)] (3rd ed.). Lviv: «Mahnoliia 2006». Artiach, T., & Clarkson, P. (2011). Disclosure, conservatism and the CEC: a review of the foundation literature. Accounting and Finance, 51(1), 2–49. Blank, I. A. (2002). Finansoviy menedzhment [Financial Management]. Kyiv: Nika-Tsentr, Elga. Brin, P. & Prokhorenko, O. (2014) Quantifying the integration degree of an enterprise. Actual Problems of Economics, 7 (157), 484-494. Burkynskyi, B. V., & Horiachuk, V. F. (2014). Kapitalizatsiia ekonomiky rehioniv Ukrainy [Capitalization of the economy of the regions of Ukraine]. Odesa: IPREED NANU. Danilova, L., & Melnyk, O. (2012). Vlasnyi kapital pidpryiemstva i problemy yoho formuvannia [Equity of the enterprise and problems of its formation]. Visnyk Kyivskoho Natsionalnoho Universytetu Imeni Tarasa Shevchenka, (138), 26–27. Filina, H. I. (2011). Finansova diialnist sub’iektiv hospodariuvannia [Financial Activities of Business Entities]. Kyiv: DP «Vyd. dim «Personal». Gontareva, I., Babenko, V., Yevtushenko, V., Voloshko, N., & Oliynyk, Y. (2020). Efficiency of Information Management and Analysis for Industrial Entrepreneurship. Journal of Information Technology Management, 12(3), 4-13. Ivchenko, L. V. (2016). Vlasnyi kapital: suchasnyi pohliad na yoho sutnist ta skladovi [Equity: a modern look at its essence and components]. Molodyi Vchenyi, (3), 79–83. Kim, J. -B., Ma, M.L.Z., & Wang, H. (2015). Financial development and the cost of equity capital: Evidence from China. China Journal of Accounting Research, 8(4), 243–277. Kobyletskyi, V. R. Metodyka rozrakhunku pokaznykiv vlasnoho kapitalu [Method of calculation of equity indicators]. Retrieved January 8, (2020), from https://www.finalon.com/metodyka-rozrakhunku/92-analiz-vlasnoho-kapitalu-ua. Kuprina, N., Baraniuk, Kh., & Vaskovska, K. (2019). Competitiveness of the national economy: current aspects of management. Periodicals of Engineering and Natural Sciences, 7(2), 794–805. doi: https://doi.org/10.21533/pen.v7i2.563. Kvasnytska, R. S. (2017). Praktychni aspekty formuvannia optymalnoi struktury kapitalu pidpryiemstv [Practical aspects of formation of the optimum structure of capital of the enterprises]. Finansovo-Kredytna Diialnist: Problemy Teorii Ta Praktyky, (2 (23), 140–147. Malyarets, L. M., Babenko, V. O., Nazarenko, O. V., & Ryzhikova, N. I. (2019). The Modeling of Multicriteria Assessment Activity in Enterprise Management, International Journal of Supply Chain Management, 8(4), 997-1004. Retrieved January 8, 2020, from https://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/3342/1857 Markova, T., Volodina, O., Mytrofanov, O., & Chehlatonieva, A. (2019). Equity capital: Approaches to Definition, Classification and its Structure. Food Industry Economics, 11(2), 31–37 Mokhova, N., Zinecker, M., & Meluzín, T. (2018). Internal factors influencing the cost of equity capital. Entrepreneurship and Sustainability Issues, 5(4), 827–845. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» vid 07.02.2013 r. №73 (zi zminamy ta dopovnenniamy) [National Regulation (Standard) of Accounting 1 «General Reporting Requirements»]. (2019). Retrieved March 9, 2019, from https://zakon.rada.gov.ua/laws/show/z0336-13. Perevozova, I., Daliak, N., & Babenko, V. (2019). Modeling of Financial Support for the Competitiveness of Employees in the Mining Industry. CEUR Workshop Proceedings, 2422, 444-454. Retrieved January 8, 2020, from http://ceur-ws.org/Vol-2422/paper36.pdf Prystupa, L. A. (2008). Systema pokaznykiv otsinky efektyvnosti upravlinnia finansovymy resursamy pidpryiemstva [The system of indicators of evaluation of efficiency of management of financial resources of the enterprise]. Naukovi Zapysky, (10), 252–260. Smokvina, H. A. (2016). Pidkhody ta instrumenty otsiniuvannia intelektualnoho kapitalu yak chynnyka zabezpechennia ekonomichnoi bezpeky pidpryiemstva [Approaches and tools for assessing intellectual capital as a factor in ensuring the economic security of the enterprise]. EKONOMIKA: Realii Chasu, (6 (28), 114–126. Stupnytska, T. M. (2015). Finansovyi analiz z ohliadu na ymorirnist bankrutstva pidpryiemstva [Financial analysis in view of bankruptcy probability of the enterprise]. In V.V. Nemchenko (Ed.), Oblikovo-analitychne zabezpechennia v umovakh upravlinnia finansovo-ekonomichnoiu bezpekoiu pidpryiemstva [Accounting and analytical support in the conditions of management of financial and economic security of the enterprise] (pp. 105–112). Odesa: Feniks. Stupnytska, T., Kalaman, O., & Markova, T. (2019). Ensuring of the enterprise operation efficiency: management aspect. Periodicals of Engineering and Natural Sciences, 7(2), 534–545. Yatsukh, O. O., & Zakharova, N. Yu. (2018). Financial condition of the enterprise and method of its evaluation. Vcheni Zapysky TNU Imeni V. I. Vernadskoho, 29 (68)(3), 173–180. | ||
آمار تعداد مشاهده مقاله: 649 تعداد دریافت فایل اصل مقاله: 520 |