Open AccessAssessment of the Efficiency of Different Forms of Financing
Author(s) -
Burdina Anna Anatolyevna*,
Moskvicheva Natalia Valerevna,
Melik-Aslanova Narmina Oktay
Publication year - 2019
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.c4595.098319
Subject(s) - profitability index , equity financing , finance , business , net present value , value (mathematics) , internal financing , equity (law) , investment (military) , economics , production (economics) , microeconomics , debt , information asymmetry , machine learning , politics , computer science , political science , law
The study analyzes various criteria and forms for assessing the effectiveness of financing the activities of enterprises. A methodological toolkit has been developed for the comprehensive assessment of the effectiveness of various forms of financing the activities of enterprises, taking into account the significance of criteria. The following criteria are considered: tax savings on income tax excluding the time factor, cost of the i-th source of attraction, economic value added, increase in return on equity, the profitability of investment capital, net present value.