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338.434:338.26:631.162 (1) |
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SM ISO690:2012 TRACH, Dmitrii, TUHARI, Tudor. Improving the methodology for managing current assets of agricultural enterprises. In: Journal of Research on Trade, Management and Economic Development, 2020, nr. 2(14), pp. 54-63. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2(14) / 2020 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 338.434:338.26:631.162 | ||||||
JEL: R11, R51, R58, Q14 | ||||||
Pag. 54-63 | ||||||
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Rezumat | ||||||
Economic freedom of business entities, unpredictability of external environment, imbalance of managerial powers between the business itself and government agencies require a significant improvement in terms of quality of decisions. This task can be solved only on the basis of systematic analysis of financial statements both at the level of enterprises themselves and at the level of government bodies. This paper particularly focuses on improving the quality of working capital management, which calls for updating the role and requirements for analysis tools as basis for development and adoption of decisions along the entire vertical management chain of economic processes. Authors are considering various options regarding the improvement of economic analysis methodology for the use of current assets as the most important tool for the administration of agricultural enterprises financial condition. As a result, this paper presents a methodology for improving this tool and for managing the financial condition of agricultural enterprises as well as for developing advance measures to prevent its deterioration. |
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Cuvinte-cheie analysis of financial statements, current assets, financial cycle, financial stability, industrial property real value coefficient, sources of working capital, liquidity ratio, analiza situațiilor financiare, active circulante, ciclu financiar, stabilitate financiară, coeficient al valorii reale a patrimoniului cu destinație de producție, fond de rulment, coeficient de lichiditate, анализ финансовой отчетности, оборотные активы, финансовый цикл, финансовая устойчивость, коэффициент реальной стоимости имущества производственного назначения, источники формирования оборотных средств, коэффициент ликвидности |
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