Methodology of Making-Up the Rating of Highly-Technological Industrial Enterprises Based on Finance Accounting
The article studies forms of complex analysis of enterprise work. Special attention was paid to using tools of rating assessment for express diagnostic of their functioning. The author investigated goals of comparative analysis of business entities, reviewed the current methods of enterprise rating...
Enregistré dans:
| Auteur principal: | |
|---|---|
| Format: | article |
| Langue: | RU |
| Publié: |
Plekhanov Russian University of Economics
2020
|
| Sujets: | |
| Accès en ligne: | https://doaj.org/article/80facb6e35fc46e4aff5a9781790ddbc |
| Tags: |
Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!
|
| Résumé: | The article studies forms of complex analysis of enterprise work. Special attention was paid to using tools of rating assessment for express diagnostic of their functioning. The author investigated goals of comparative analysis of business entities, reviewed the current methods of enterprise rating and identified their features and spheres, where ratings’ spread was the biggest. On this basis the lines of rating assessment of highly-technological enterprises were found with due regard to their specific features. The author’s methodology of enterprise rating plotting was put forward and results of its approval illustrated by automobile industry enterprises, as the industry of medium technological level were provided. For each line in rating assessment a system of indicators was designed based on the information shown in finance accounting, which can raise objectivity of comparative analysis results and allows us to use it for the mass appraisal of enterprises. This methodology of enterprise rating assessment is based, first of all on innovation component of enterprise work, which corresponds to the key strategic goals of manufacturing industry development that implies an increase in innovation activity and development of export potential of industrial enterprises. The trends of using this methodology to build the system of monitoring the highlytechnological sector functioning were identified. |
|---|