Состояние и перспективы развития современной науки: социально-экономические, естественно-научные исследования. Сборник статей IV Международной научно-практической конференции
The work is devoted to the problems of ranking of debtors in the conditions of the economic crisis. A methodology for determining the rating of debtors of the enterprise is developed. The methodology is based on the priority method, in which a pairwise comparison of the factors affecting the evaluation of debtors and a pair comparison of debtors for each factor are carried out. The results of approbation of the method are presented and recommendations on its use are formulated.
The work is devoted to the problems of carrying out the analysis of execution of budgets. The methodology of plan-factual analysis of profit at a trading enterprise, which has a large assortment of goods, is described, the model of analysis is described in detail. With the use of a large factual material, the results of the approbation of the method are presented: the necessary calculations are made, the interpretation of the results obtained and recommendations on the use of the methodology are formulated.