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Analytical indicators in ensuring the sustainable development of entrepreneurship

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cris.sourceIdoai:irek.ase.md:123456789/2378
dc.creatorIonin, Yevhen
dc.date2023-01-16T12:38:40Z
dc.date2023-01-16T12:38:40Z
dc.date2022-06
dc.date.accessioned2023-11-13T09:59:43Z
dc.date.available2023-11-13T09:59:43Z
dc.descriptionIONIN, Yevhen. Analytical indicators in ensuring the sustainable development of entrepreneurship = Аналитические индикаторы в обеспечении устойчивого развития предпринимательства. În: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ediţia a 7-a, 9-10 iunie 2022. Chişinău: ASEM, 2022, pp. 263-267. ISBN 978-9975-147-65-1 (PDF).
dc.descriptionThe article is devoted to the most important analytical indicators in ensuring sustainable business development. Key financial indicators in conjunction with the basic concepts of International Financial Reporting Standards are considered: the concept of continuity and the concept of preservation of physical and financial capital. The accounting features of profit calculation lead to the fact that this indicator is "detached" from cash and may not be sufficiently objective to interpret the financial condition. The necessity of introducing a financial monetization ratio into the current practice, which makes it possible to confirm the filling of profits with cash, which makes it possible to combine the accrual method and the cash method in this indicator is argued. The balance of profit and net cash flow over time is a guarantee to finance future expenses in a timely manner and in full. The value of the monetization ratio in the long term ≈1, which will be a real confirmation of business efficiency and solvency, the ability to continue activities, is substantiated. The monetization ratio fully complies with the requirements of IFRS and its conceptual basis. CZU: 005.915:334.722(477); JEL: G34, M21, M40, P43, O12.
dc.formatapplication/pdf
dc.identifier978-9975-147-65-1 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2378
dc.identifier.urihttps://cris.ase.md/handle/123456789/723
dc.languageother
dc.publisherASEM
dc.subjectaccounting
dc.subjectanalytical indicators
dc.subjectcash flow
dc.subjectentrepreneurship
dc.subjectinstrument of payment
dc.subjectmonetization ratio
dc.subjectprofit
dc.subjectsource of financing
dc.titleAnalytical indicators in ensuring the sustainable development of entrepreneurship
dc.titleАналитические индикаторы в обеспечении устойчивого развития предпринимательства
dc.typeArticle
dspace.entity.typePublication
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