Accounting technique of the three-component indicator of the financial situation type in the analysis of the food industry enterprises capital structure
https://doi.org/10.20914/2310-1202-2018-4-388-397
Abstract
Among the existing characteristics of a financial condition of the enterprise a specific place is held by a three-component financial situation indicator (degree of a covering of stocks by own sources) which considers some arti-cles of balance which are seldom used at usual assessment of a financial state. Therefore for establishment of im-portance of this indicator it is offered to pass from a discrete three-component indicator to a continuous indicator – coefficient of sufficiency of a stocks covering with own sources of means and to carry out the correlation analysis of communication of the last with results of the scoring analysis of the same enterprises. To consider influence of a three-component indicator on the general results of assessment of a financial state, the technique of accounting of its influence on the example of indicators of structure of the capital is developed, i.e. the set of the considered finan-cial coefficients due to introduction of additional sign – the mentioned coefficient of sufficiency of a stocks cover-ing is expanded own sources. Comparison of estimates of the generalized indicator of structure of the capital before expansion at the expense of sufficiency coefficient in an indistinct set form allows define the recommended scopes of the offered approach.
About the Authors
A. I. Horev
Voronezh state university of engineering technologies
Dr. Sci. (Econ.), professor, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
Dr. Sci. (Econ.), professor, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
S. V. Bukharin
Voronezh state university of engineering technologies
Dr. Sci. (Engin.), professor, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
Dr. Sci. (Engin.), professor, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
V. N. Ponomareva
Voronezh state university of engineering technologies
student, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
student, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia
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Review
For citations:
Horev A.I., Bukharin S.V., Ponomareva V.N. Accounting technique of the three-component indicator of the financial situation type in the analysis of the food industry enterprises capital structure. Proceedings of the Voronezh State University of Engineering Technologies. 2018;80(4):388-397. (In Russ.) https://doi.org/10.20914/2310-1202-2018-4-388-397
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