| Autor: |
ZIMIN, NIKOLAY E., KARZAEVA, NATALIA N., ROKOTYANSKAYA, VIOLETTA V., SEVASTYANOVA, ELENA V., VOLODINA, NATALYA G. |
| Předmět: |
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| Zdroj: |
Ad Alta: Journal of Interdisciplinary Research; 2018, Vol. 8 Issue 1, p17-24, 8p |
| Abstrakt: |
The article reveals the possibilities of the multiplicative model of return on assets in the information support of financial security suggested by the authors. The authors formulated definition of financial security on the basis of integrated approach, including resource-potential, target and regulatory-legal. As a result of company financial management's interests as the main object of financial security systematized by the authors, its tasks are formulated. In accordance with objectives of the financial security system, indicators reflecting its level are grouped. The information bounds of the return on assets' indicator are critically evaluated in order to assess the level of financial security. Multiplicative model of asset efficiency is constructed, which includes eight indicators (factors). Factor analysis of the impact of eight individual financial indicators on a comprehensive indicator of return on assets is carried out on the example of food industry enterprise located in the Moscow region (Russian Federation). The conclusion about additional information opportunities of factor analysis based on the multiplicative model of return on assets in identifying internal threats to the company's financial security is made. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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