Многофакторная математическая модель анализа и оценки финансового состояния хозяйствующих субъектов в условиях исследования экономической эффективности использования капитала

Abstract

The article considers a multifactorial mathematical model for the analysis and assessment of the financial condition of economic entities in the context of the study of the economic efficiency of capital use. Measurement using economic and mathematical methods of the cost of an accounting object is implemented in accounting practice by using such an element of the accounting method as valuation. This is especially important for regulating the proportions and efficiency of the use of equity and debt capital. Accounting theory, taking into account its historical development, has accumulated a large layer of types of accounting estimates, however, the search for their optimality, from the point of view of the objectivity of cost measurement and the possibility of their application to various objects, is one of the pressing issues of our days.