Features of financial analysis in the environmental organization LLC «LEMVA»
https://doi.org/10.26425/1816-4277-2023-2-156-165
Abstract
This article is devoted to the peculiarities of financial analysis in an environmental organization. For effective financial analysis of a particular enterprise, it is relevant and necessary to assess the specifics of its activities, which affects the specifics of financial analysis. The purpose of the research in the article is to develop a methodology for financial analysis of an environmental enterprise, taking into account the specifics of its activities, for which both general scientific and private indicators of such an assessment were used. The tasks solved in the article include: determining the factors that define the features of the financial analysis of an enterprise in the environmental sector, developing and testing the author’s algorithm for the financial analysis of the enterprise, identifying the problems of the financial situation of the company and developing recommendations for conducting a qualitative financial analysis of an environmental enterprise. To achieve the set goals and objectives, the following methods were applied: of formalization, observation, statistical and dynamic comparative analysis, and economic experiment. The result of such a study was the determination of the features of the financial analysis of an enterprise in a particular industry (using the example of the environmental company LLC «LEMVA»). As a result of the analysis of the factors influencing the assessment of the activities of an environmental enterprise, the features of such an analysis are determined, the directions that should be paid special attention to when conducting it are highlighted.
About the Authors
E. A. KirovaRussian Federation
Elena A. Kirova, Dr. Sci. (Econ.), Prof at the the Department of Accounting, Audit and Taxation
Moscow
A. A. Kurchenko
Russian Federation
Anna A. Kurchenko, Postgraduate Student, economist
Moscow
References
1. Abdukarimov I.T. Analysis of the financial condition and financial results of business structures: study guide. Moscow: INFRA–M. 2022: 214 p. (In Russian).
2. Vakhrushina M.A. (2022), Analysis of financial statements: textbook / edited by M.A. Vakhrushina. 4th ed., revised and enlarged. Moscow: INFRA–M; 2022. 434 p. (In Russian).
3. Garnov A.P. Analysis and diagnostics of financial and economic activity of the enterprise: textbook / edited by A.P. Garnov. Moscow: INFRA–M; 2022. 366 p. (In Russian).
4. Gerasimenko O.A., Usacheva Yu.A. Information and analytical support for the assessment of the financial condition of the organization. Economics and Business: theory and practice. 2020; 11(1): 199–204 pp. (In Russian).
5. Gubina O. V., V.E. Gubin Analysis of financial and economic activity: textbook. Moscow: FORUM: INFRA–M, 2021; 335 p. (In Russian).
6. Zhilkina A.N. Financial analysis: textbook and workshop for universities. Moscow: Yurayt; 2021. 285 p. (In Russian).
7. Lakomova A.N. The influence of industry specifics on the methods of analyzing the financial condition of the enterprise. Politics, economics and innovation. 2016; 1(3): 15–18 pp. (In Russian).
8. Nekrylova N.V., Ponukalin A.V., Kuznetsova L.A., Petrova L.A. Analysis of the financial condition of a commercial organization: guidance manual. Penza: PGU; 2017. 100 p. (In Russian).
9. E–Dos’e – Elektronnyi ekolog. https://e–ecolog.ru/buh/2020/1106001817 (accessed: 22.12.2022). (In Russian).
10. TSNTI Progress. https://www.cntiprogress.ru/specially/page/4–8–2017/34480 (accessed: 26.12.2022). (In Russian).
11. Corporate management. https://www.cfin.ru/finanalysis/reports/liquidity_ratio.shtml (accessed: 28.12.2022). (In Russian).
12. E–Dos’e – Elektronnyi ekolog. https://e–ecolog.ru/buh/2020/1106001817 (accessed: 30.12.2022). (In Russian).
Review
For citations:
Kirova E.A., Kurchenko A.A. Features of financial analysis in the environmental organization LLC «LEMVA». Vestnik Universiteta. 2023;(2):156–165. (In Russ.) https://doi.org/10.26425/1816-4277-2023-2-156-165