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ИД «Финансы и кредит»

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«Финансовая аналитика: проблемы и решения»
 

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Significant financial ratios to assess the company's financial policy effectiveness

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т. 14, вып. 3, сентябрь 2021

Получена: 13.05.2021

Получена в доработанном виде: 02.06.2021

Одобрена: 20.06.2021

Доступна онлайн: 16.08.2021

Рубрика: Финансовые инструменты

Коды JEL: G03, G32, M21

Страницы: 347–360

https://doi.org/10.24891/fa.14.3.347

Kirill E. PIVNYK Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation 
kirillpivnyk@gmail.com

ORCID id: отсутствует
SPIN-код: отсутствует

Subject. This article fixates on the financial ratios used to assess the financial policies of companies.
Objectives. The article aims to form a base group of financial ratios enabling to measure the effectiveness of company's financial policy implementation.
Methods. For the study, I used a correlation analysis, critical review of subject-matter literature, and the systems approach.
Results. The article presents a set of financial ratios that can be used to assess the effectiveness of financial policy implemented by companies.
Conclusions and Relevance. Taken in totality, the described financial ratios can serve as an objective information basis to assess the effectiveness of companies' financial policies. The findings can be useful for company management to evaluate the financial policy, for investors to choose the best investment option, and for financial market participants.

Ключевые слова: company, financial policy, financial ratios, performance evaluation, analysis

Список литературы:

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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т. 14, вып. 3, сентябрь 2021

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