The method of analysis and diagnosis of the financial and economic state of marginally profitable and unprofitable industry organizations
Economics and management
Аuthors
Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia
e-mail: economy502@mai.ru
Abstract
The proposed method allows to determine the type of enterprise activity, which lead to the emergence of losses and affects the deterioration of the financial and economic situation of industrial enterprises. The basis of the method consists in comparing the profitability of the industry average, and calculating the tax impact of the businesses with signs of deterioration in the financial and economic conditions. The effectiveness of the proposed method is to calculate the lost income from the budget of RF subjects. Articles are considered internal reporting enterprises, whose analysis will reveal the validity of the reflection losses.Keywords:
loss-making organization, the net assets, revenue, profit, profitability, accounting, tax accounting, the budget of the RF subject.Download