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DETERMINATION OF THE THRESHOLD VALUES OF THE ASSESSMENT INDICATORS OF THE FINANCIAL CONDITION OF AN ORGANIZATION

Abstract

The article justifies the importance of determination of the assessment indicators of the financial condition of an organization from the perspective of internal management and control, the methods of determination of their threshold values are suggested. The examples of calculation of the threshold values on the basis of the official statistical data on small and medium-sized business entities in Russia are considered at the industry level.

About the Authors

N. V. Vasina
Financial University under the Government of the Russian Federation
Russian Federation
PhD in Economics, Associate Professor


A. N. Danilov
Financial University under the Government of the Russian Federation
Russian Federation
PhD in Economics, Associate Professor


G. V. Nedelko
Financial University under the Government of the Russian Federation
Russian Federation
PhD in Economics, Associate Professor


References

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2. Vasina N.V., Kal’nickaja I.V. Metodika opredelenija porogovyh znachenij ocenochnyh indikatorov finansovogo sostojanija organizacii // Audit i finansovyj analiz. 2012. № 4. P. 84–87.

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6. Kal’nickaja I.V., Danilov A.N. Sovershenstvovanie uchetno-analiticheskogo obespechenija upravlenija oborotnym kapitalom organizacii // Audit i finansovyj analiz. 2014. № 2. P. 39–45.

7. Rosstat. Maloe i srednee predprinimatel’stvo v Rossii. [Jelektronnyj resurs]. URL:

8. http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/publishing/catalog/statisticCollections/doc_1139841601359.


Review

For citations:


Vasina N.V., Danilov A.N., Nedelko G.V. DETERMINATION OF THE THRESHOLD VALUES OF THE ASSESSMENT INDICATORS OF THE FINANCIAL CONDITION OF AN ORGANIZATION. Vestnik NSUEM. 2017;(2):162-173. (In Russ.)



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ISSN 2073-6495 (Print)