Open AccessAccounting technique of the three-component indicator of the financial situation type in the analysis of the food industry enterprises capital structure
Author(s) -
А. И. Хорев,
С. В. Бухарин,
В. Н. Пономарёва
Publication year - 2019
Publication title -
vestnik voronežskogo gosudarstvennogo universiteta inženernyh tehnologij
Language(s) - English
Resource type - Journals
eISSN - 2310-1202
pISSN - 2226-910X
DOI - 10.20914/2310-1202-2018-4-388-397
Subject(s) - component (thermodynamics) , capital (architecture) , financial ratio , balance sheet , set (abstract data type) , financial analysis , business , accounting , economics , econometrics , computer science , physics , archaeology , history , programming language , thermodynamics
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.