Abstract

In modern conditions, it is necessary to form an indicator that reflects the properties of the financial stability of borrowing enterprises for partner banks. The article forms a system of indicators of the quality of financial stability of enterprises. Developed the scientific-methodological approach to assessing the quality of financial stability of enterprises. A distinctive feature of the presented approach is the integral indicator of the quality of financial stability, which, depending on the result obtained, allows you to attribute the enterprise to one of the four quality levels: absolute, normal, satisfactory, or unsatisfactory. Based on the data of five enterprises, the presented approach was tested. As a result of the calculations, it is determined that the advantages of the proposed integral indicator of the quality of the financial stability of the enterprise are, first of all, that its components are generally accepted, proven in practice financial indicators. In addition, information for calculating the generalizing quality indicator is provided by the company's financial and tax reporting data.

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