Показатели самофинансирования компании: методы оценки и практическое применение.
Importance. Various self-financing indicators of company can be used as indicators of possible increase of company’s capital, company’s performance, as indicators of company’s financial performance by profitability, stability, credibility and investment attractiveness etc. At the same time, deficiency and accuracy of information by methods of evaluation and analysis of self-financing indicators making more difficult selection of used indicators, methods of theirs calculation and directions of their practical application for guaranteeing of adequate result in managerial decisions making.
Objectives. The goal of research - implementation of system analysis of different directions and evaluation methods of self-financing indicators and making of recommendations by their practical application. There are realized next objectives: analysis of functional assignment and practical use of various evaluation indicators of company’s self-financing process; analysis of developed methods for evaluation of self-financing indicators and possible variants of theirs modification; creation of new indicators for evaluation of self-financing; analysis of calculation methods of self-financing indicators.
Methods. By using of system analysis, econometric methods, coefficient analysis, dynamic analysis, comparative analysis, in this research are analysed various directions and evaluation methods of self-financing indicators.
Results. In the work are summarized theoretical points and practical features of evaluation and application of various indicators of self-financing of company, are given results of analysis of modern directions and evaluation methods, are given recommendations by their practical application for decisions making. There are given formulas for calculation of self-financing indicators, and their possible modifications. There are proposed new indicators and are given recommendations by theirs application. There are given real data by self-financing indicators of same companies with theirs analysis and comparative estimation.
Conclusions and Relevance. Analysis of self-financing indicators and their evaluation are necessary for decisions making in respect of expanding and effective use of the process of self-financing of company, by evaluation of influence of self-financing on operation results, financial performance, additional indicators, which make possible to receive more objective evaluation etc.