Аналітичні ознаки зростання загроз інвестиційній привабливості підприємства за показниками фінансової звітності
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Файли
Дата
2018
Автори
Рзаєв, Г.І.
Шевчук, М.О.
Rzayev, H.
Shevchuk, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті доведено доцільність визначення ознак зростання загроз інвестиційної привабливості підприємства.
Досліджено існуючі теоретичні підходи до розуміння поняття «інвестиційна привабливість» та окреслено їх спрямування.
Визначено характеристики інвестиційної привабливості у розрізі існуючих теоретичних підходів. Обґрунтовано аналітичні
ознаки зростання загроз за ними у розрізі елементів фінансової звітності. Доведено доцільність їх обґрунтування та розвитку
відповідно до потреб аналізу.
The article proves the expediency of definition of signs of growth of the threats of investment attractiveness of enterprise. It is proved that the intensification of investment processes contributes to the formation of the investment climate. Studied the existing theoretical approaches to the understanding of the concept "investment attractiveness" and defined their direction. To determine the state of the investment attractiveness is proposed to assess the effectiveness of use of resources of the enterprise. This proves the necessity to carry out an analysis of the effectiveness and efficiency of the business entity and emphasizes the expediency of analyzing the characteristics of the financial state. This causes the need to forecast the prospects of enterprise development. The characteristics of investment attractiveness in terms of existing theoretical approaches are determined. The analytical features of the growth of threats on them in the context of elements of financial reporting are substantiated. The signs of negative dynamics of indicators of efficiency of use of enterprise resources are outlined. The article emphasizes the growth of indicators of cost efficiency and reduction of income returns, profitability and turnover, the deterioration of the intensity of the dynamics of indicators of costs, income and financial results. We have focused on the deterioration of the state and structure of the assets of the enterprise and the sources of their formation. The article emphasizes the non-observance of the recommended (desirable) tendencies of indicators of financial stability. This emphasizes that there is a lack of interconnection and interdependence of the rates of growth of financial reporting indicators. The authors proved expediency of operative substantiation and development of signs of threats of investment attractiveness in accordance with the needs of the analysis.
The article proves the expediency of definition of signs of growth of the threats of investment attractiveness of enterprise. It is proved that the intensification of investment processes contributes to the formation of the investment climate. Studied the existing theoretical approaches to the understanding of the concept "investment attractiveness" and defined their direction. To determine the state of the investment attractiveness is proposed to assess the effectiveness of use of resources of the enterprise. This proves the necessity to carry out an analysis of the effectiveness and efficiency of the business entity and emphasizes the expediency of analyzing the characteristics of the financial state. This causes the need to forecast the prospects of enterprise development. The characteristics of investment attractiveness in terms of existing theoretical approaches are determined. The analytical features of the growth of threats on them in the context of elements of financial reporting are substantiated. The signs of negative dynamics of indicators of efficiency of use of enterprise resources are outlined. The article emphasizes the growth of indicators of cost efficiency and reduction of income returns, profitability and turnover, the deterioration of the intensity of the dynamics of indicators of costs, income and financial results. We have focused on the deterioration of the state and structure of the assets of the enterprise and the sources of their formation. The article emphasizes the non-observance of the recommended (desirable) tendencies of indicators of financial stability. This emphasizes that there is a lack of interconnection and interdependence of the rates of growth of financial reporting indicators. The authors proved expediency of operative substantiation and development of signs of threats of investment attractiveness in accordance with the needs of the analysis.
Опис
Ключові слова
інвестиційна привабливість підприємства, інвестиційний клімат, ефективність діяльності, фінансовий стан, мінімальний ризик, максимальний прибуток, перспективи розвитку, investment attractiveness of enterprises, investment climate, efficiency of operations, financial condition, minimum risk, maximum income and growth prospects
Бібліографічний опис
Рзаєв, Г.І. Аналітичні ознаки зростання загроз інвестиційній привабливості підприємства за показниками фінансової звітності [Текст] / Г. І. Рзаєв, М. О. Шевчук // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 171-176.