USING THE CURRENT ASSETS TURNOVER INDICATORS IN THE SYSTEM OF ECONOMIC ANALYSIS AND FINANCIAL MANAGEMENT OF AN ORGANIZATION
Abstract
The author makes an analytical review of disputable issues of using the current assets turnover indicators in the system of economic analysis and financial management of an organization. The article investigates the aspects of economic nature of the assets turnover indicators in the context of traditional methodological means of financial analysis of a commercial organization, grounds the practical algorithms for applying the assets turnover indicators in the models of profitability and solvency analysis, as well as in the system of methodological tools of special spheres of financial management of an organization.
Conflicts of Interest Disclosure:
The authors declares that there is no conflict of interest.
Article info:
Date submitted: 11.10.2021
Published: 30.06.2011
The author has read and approved the final manuscript.
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About the Author
A. Kirpikov
Kazan State Institute for Finance and Economics
Russian Federation
References
1. Финансовый менеджмент: теория и практика / под ред. Е.С. Стояновой. - М.: Перспектива, 1998. - 655 с.
2. Черненко А.Ф. Методические основы анализа платежеспособности организации с учетом оборачиваемости активов // Финансы и кредит. - № 11 (215). - С. 61-71.
For citations:
Kirpikov
A.
USING THE CURRENT ASSETS TURNOVER INDICATORS IN THE SYSTEM OF ECONOMIC ANALYSIS AND FINANCIAL MANAGEMENT OF AN ORGANIZATION
. Actual Problems of Economics and Law. 2011;(2):73-77.
(In Russ.)
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