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  • Развитие понятийного и инструментально-методического аппарара анализа финансовой состоятельности организации

Article

Развитие понятийного и инструментально-методического аппарара анализа финансовой состоятельности организации

Макаров А. С., Рахимова О. С.

Importance Under current economic conditions with the need of analyzing and identification the ways of the firm sustainable development, it is necessary to develop new tools and methods of economic and finance decision making. In this regard, problems of improving the existing conceptual and methodological basis of the firm financial viability analysis are very actual. Objective Aiming at the development of existing tools and methods for the analysis of financial sustainability, the article attempts to study the content of the term, as well as the composition, purpose and content of the main elements of the proposed integrated framework for the firm financial sustainability analysis. Methods In the paper, we used the method of historical and logical generalization in the aim of the firm financial sustainability definition. Previously obtained results of using the methods of hierarchies analysis and econometrics serve as a basis to justify the need to develop the basic elements of the new methods of the analysis. Results The article concerns the necessity of the using, along with the term of bankruptcy, the definition of the firm financial sustainability in the system of the economic analysis. Disclosure of the complex nature and structure of the term can explain the rationality and ways of existing analysis tools and methods development, as well as the composition of new methodological elements of the firm financial sustainability growth justification and choosing. Conclusions and Relevance. It is concluded that it is necessary to make on the basis of the proposed general scheme the detailed testing of the updated methods of analysis of financial solvency in a variety of industry applications.