Il'ina I.V.Orel State Agrarian University named after N.V. Parakhin, Orel, Russian Federation email@example.com ORCID id: not available
Importance This paper deals with the methodology and analytical studies in the field of determining the criterion values of financial coefficients. Objectives The paper aims to propose new methodological approaches to determining the regulatory values of financial coefficients. Methods The research involves general scientific methods of cognition, methods of economic and statistical analysis. Results The paper analyzes the issues of determining the regulatory values of coefficients in assessing the financial condition of economic entities. We establish a relationship between the values of current liquidity ratios and the indicators of the companies' economic efficiency. The study proposes a methodological approach to calculating the criterion values of the return on assets and the profitability of goods, works and services. Conclusions and Relevance The use of regulatory values will enable auditors, analysts, managers to draw conclusions about the actual state of affairs in an organization. Determining the priorities of financial policy will ensure financial security of economic subjects.
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