Open AccessMethodological Approaches to Assessing the Profitability of Assets
Author(s) -
Natalia Valerievna Zykova
Publication year - 2020
Publication title -
obŝestvo: politika, èkonomika, pravo
Language(s) - English
Resource type - Journals
eISSN - 2223-6392
pISSN - 2071-9701
DOI - 10.24158/pep.2020.12.11
Subject(s) - profitability index , novelty , context (archaeology) , relevance (law) , work (physics) , business , computer science , risk analysis (engineering) , accounting , environmental economics , industrial organization , finance , economics , engineering , mechanical engineering , paleontology , philosophy , theology , political science , law , biology
The paper examines approaches to assessing the profitability of assets. Based on the study and gen-eralization of scientific works, the definition of the concept of “profitability” is concretized. The ap-proaches to the assessment of profitability are in-vestigated. The relevance of the topic is due to the importance of analyzing the profitability of an enter-prise's assets to determine ways and reserves to improve the efficiency of financial and economic activities. The scientific novelty of this work con-sists in the study of theoretical and methodological approaches to the analysis of profitability, as well as the development of practical recommendations for organizing the analysis of the profitability of assets. It is based on the specification of profits by type and the introduction of indicators, such as the tax effect coefficient and the interest effect coefficient. The proposed algorithm makes it possible to make eco-nomically effective management decisions related to the development of a company in the context of dynamically changing factors of both the external and internal environment.