Finance and Credit
 

Methodological approaches to the determination of regulatory values of financial coefficients

Vol. 24, Iss. 7, JULY 2018

Received: 18 May 2018

Received in revised form: 4 June 2018

Accepted: 18 June 2018

Available online: 27 July 2018

Subject Heading: FINANCIAL CAPITAL

JEL Classification: G17, G33, G39

Pages: 1597–1608

https://doi.org/10.24891/fc.24.7.1597

Sidorenko O.V. Orel State Agrarian University named after N.V. Parakhin, Orel, Russian Federation
sov1974@mail.ru

https://orcid.org/0000-0002-4285-4288

Il'ina I.V. Orel State Agrarian University named after N.V. Parakhin, Orel, Russian Federation
ktv3744@mail.ru

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.

Keywords: methodical approach, normative values, financial coefficients

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