СТОИМОСТНОЙ ПОДХОД К ОЦЕНКЕ УСТОЙЧИВОСТИ ФУНКЦИОНИРОВАНИЯ ЭКОНОМИКИ ОРГАНИЗАЦИЙ

Abstract

Abstract. The prepared article is devoted to the study of the category of "stability" in relation to the activities of legal entities (organizations), which is based on the stability of its identifiable qualitative indicators. The purpose of such a study is to propose by the author a list of indicators and methods for calculating them for organizations to obtain objective information about the development (functioning) of their activities (economy) in statics and dynamics, which helps to develop the most effective economic measures. To achieve it the author has chosen a cost (monetary) approach to assessing the sustainability of the functioning of the economy of organizations. The priority given to it is due to the dominance of commodity-money relations in all sectors of the national and world economy, including in the agricultural sector (one of the most important spheres of the national economy of any state), and the universal property of monetary meters, manifested in the universal equivalence of accounting and analysis of economic transactions. The composition of static indicators includes result-effectiveness and expenses-effectiveness, characterizing the efficiency functioning of the economy over a specific time interval, and the composition of dynamic indicators – the change under their influence of the result and influence of the expenses over a number of time intervals, meaning the financial benefit derived by organizations from this process, determining economic prospects (competitiveness) in the long term. Upon the construction methods for calculating such indicators was used a rational-constructive method in combination with mathematical analysis and logarithm. In their unity they give the exact parameters of the calculated indicators. The methods formed through the selected methods have been tested on the example of one of the agricultural organizations (LLC "AE "Moscow"), in which there is a practical significance of the study. The analysis of indicators is carried out, conclusions made and the directions of increasing the stability of the functioning of its economy are recommended on the its materials.