N.A. Blatov and his ideas of balance analysis: history and modernity
https://doi.org/10.34020/2073-6495-2024-1-114-128
Abstract
This article is devoted to the contribution to the analysis of the balance sheet of one of the famous scientists in the accounting – Nikolai Alexandrovich Blatov. Being a model of flows of three types values, «Blatov’s Square» illustrates the boundaries of balance sheet as an enterprise model. Half of the requirements, noted by Blatov for checking the correctness of the balance, are subjective and cast doubt on the possibility of drawing up the correct balance sheet. Blatov is one of the first authors who presented algorithms for balance analysis techniques and formalized analytical procedures, calling it «economic analysis». These methods remain relevant. The calculation of turnover and liquidity indicators proposed by the author may complement the methods of modern practice. An assumption was made about the relevance of using knowledge of the balance studies in modern conditions. Based on the study of Blatov’s works, it can be concluded that to a greater extent it is advisable to internal rather than external users to apply his ideas for the enterprise analysis.
About the Author
A. I. Glazko
St. Petersburg State University
Russian Federation
Russian Federation
Glazko Anna I. - Graduate Student, Department of Statistics, Accounting and Audit, Faculty of Economics
St. Petersburg
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Review
For citations:
Glazko A.I. N.A. Blatov and his ideas of balance analysis: history and modernity. Vestnik NSUEM. 2024;(1):114-128. (In Russ.) https://doi.org/10.34020/2073-6495-2024-1-114-128
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