Financial Analytics: Science and Experience
 

Assessment of financial performance results of the commercial organization at various stages of its development

Vol. 11, Iss. 1, FEBRUARY 2018

Received: 29 June 2017

Received in revised form: 30 October 2017

Accepted: 7 November 2017

Available online: 1 March 2018

Subject Heading: ECONOMIC AND STATISTICAL RESEARCH

JEL Classification: 

Pages: 21–31

https://doi.org/10.24891/fa.11.1.21

Bitkina I.K. Russian Presidential Academy of National Economy and Public Administration, Volgograd, Russian Federation
bitkinai@rambler.ru

ORCID id: not available

Importance This article considers the issues of activity efficiency and profit of the enterprise, as well as alternative approaches to and models of assessment of financial results of its performance.
Objectives The article aims to develop recommendations on the use of methods of estimation of financial results depending on the stage of development of the organization and its financial status.
Methods For the study, I used the methods of generalization, classification, grouping, a comparative analysis of theoretical and methodological approaches to the estimation of financial results of activity, and the financial analysis.
Results The article presents developed recommendations on application of various methods of estimation of financial results of organizations which are at different stages of development and which have various characteristics of financial condition.
Conclusions and Relevance Evaluation models based on determination of the values of sustainable growth and its internal rates have the greatest impact and versatility in application. The advantages of these indicators include the fact that they allow to predict the potential possibility of economic development of the enterprise at the expense of its internal resources. The results of the work can be used in analytical activities of commercial organizations.

Keywords: financial result, efficiency, profit, sustainable growth rate, internal growth rate

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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