
Assessment of industrial and financial indicators of JSC “NC “KTZ” as the basis of stragic development of transport and logistic infrastructure in the Republic of Kazakhstan
Author(s) -
Aksana Turgaeva,
Б. Т. Бейсенгалиев,
Ж. Е. Нургалиева,
Gaukhar Saimagambetova
Publication year - 2021
Publication title -
"tu̇ran" universitetìnìn̦ habarsysy/"tu̇ran" universitetìnìņ habaršysy
Language(s) - English
Resource type - Journals
eISSN - 2959-1236
pISSN - 1562-2959
DOI - 10.46914/1562-2959-2021-1-2-11-21
Subject(s) - market liquidity , business , finance , balance sheet , profit (economics) , production (economics) , economics , macroeconomics , microeconomics
The purpose of the article is to study the production and financial performance indicators of JSC “NC “KTZ” as the basis for the strategic development of transport and logistics infrastructure in the Republic of Kazakhstan. The method of assessment of financial coefficients of the company is studied. The official documents that regulate the activities of the national company are investigated. On the basis of statistical data and reports of the company, using the method of financial analysis conducted research activities of JSC “NC “KTZ”. The analysis of the liquidity of the balance sheet of JSC “NC “KTZ” showed that the state of financial stability of the company can be assessed as a pre-crisis state. In conclusion, the main problems and recommendations for the sustainable development of the national company are noted. Determining the financial stability of the holding on the basis of the coefficient method made it possible to establish that the autonomy coefficient, which characterizes the independence of the enterprise from borrowed funds, tends to decrease. This indicates that the company's financial strength is declining and its dependence on external creditors is increasing. The problem of insufficient focus of planning on achieving financial results can be solved by introducing mechanisms for adjusting production and sales indicators based on monitoring their effectiveness. In particular, these are: determination of key performance indicators, preliminary optimization of plans by the criterion of profit maximization, search for additional reserves to reduce fixed costs based on the analysis of indicators of competing companies, control over the implementation of plans by the criterion of achieving target performance indicators.