Open AccessОn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness
Author(s) -
Olga G. Zhitlukhina,
O. L. Mikhalyova
Publication year - 2019
Publication title -
učët. analiz. audit/učët, analiz, audit
Language(s) - English
Resource type - Journals
eISSN - 2619-130X
pISSN - 2408-9303
DOI - 10.26794/2408-9303-2019-6-2-11-25
Subject(s) - reliability (semiconductor) , accounting , accounting information system , cash flow , performance indicator , value (mathematics) , computer science , business , actuarial science , marketing , power (physics) , physics , quantum mechanics , machine learning
The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capital allocation”. It identifies the factors which influence the availability of reliable information for assessing the organization effectiveness by external users of accounting (financial) statements and complicate this assessment for internal users. The authors carry out a comparative analysis of the calculation of performance indicators dynamics, made by the traditional method and the refined method, in terms of adjusting the differentiation of complex articles of accounting (financial) reporting and excluding tax accounting items. It is concluded that to increase the reliability of the information base for evaluating the effectiveness of organizations, it is important to take into account the estimated characteristics of the reported indicators at fair value or amortized cost. The article substantiates the expediency of making adjustments to accounting (financial) items not related to cash flows.