Coefficient analysis in achieving a reliable assessment of the effectiveness of the organization’s activities

Abstract

The article presents methodological approaches to the formation of realistic values of financial coefficients for the purposes of reliable evaluation of the performance of commercial organizations by clarifying the classical algorithms of their calculations, taking into account the economic content of the initial indicators of financial and management reporting used, formed in accordance with the provisions of Russian and international standards. The use of adequate values of reporting indicators and the adjustment of formulas for calculating a number of coefficients contribute to obtaining a reliable retrospective assessment of the quality of the management system of organizations in the real sector of the economy, identifying and correctly measuring the impact of factors of the external and internal business environment on its effectiveness, optimizing the resource potential management policy to strengthen competitiveness, financial stability and investment attractiveness of companies.