Substantiation of financial indicators for assessing the state of assets of large, medium and small corporations by the main economic agents
https://doi.org/10.32324/2412-8945-2024-4-35-41
Abstract
The choice of financial indicators for assessing the state of assets of large, medium and small corporations, taking into account the interests of the main economic agents, will ensure objectivity, versatility and universality of the assessment, which undoubtedly confirms the relevance of the study. The purpose of this study is to substantiate and propose a toolkit for assessing the state of assets of large, medium and small corporations, taking into account the interests of key stakeholders. The study considers the works of Russian and foreign authors who emphasize different indicators for assessing the financial condition of corporations when considering the issues of asset management. In addition, the paper presents a toolkit for assessing the state of assets of large, medium and small corporations, taking into account the interests of each stakeholder, focused on ensuring the effectiveness of asset management. The authors formed a set of financial indicators for assessing the state of corporate assets from the position of key economic agents was. The indicators of financial autonomy, models of net profit on equity capital are common and universal for all.
About the Author
M. V. Galazova
K. L. Khetagurov North Ossetian State University
Russian Federation
Russian Federation
Marina V. Galazova — Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Accounting and Taxation
Vladikavkaz, Republic of North Ossetia—Alania
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Review
For citations:
Galazova M.V. Substantiation of financial indicators for assessing the state of assets of large, medium and small corporations by the main economic agents. Territory Development. 2024;(4 (38)):35-41. (In Russ.) https://doi.org/10.32324/2412-8945-2024-4-35-41
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