Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness
The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capit...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-04-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/237 |
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| _version_ | 1849249313379581952 |
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| author | O. G. Zhitlukhina O. L. Mikhalyova |
| author_facet | O. G. Zhitlukhina O. L. Mikhalyova |
| author_sort | O. G. Zhitlukhina |
| collection | DOAJ |
| description | The article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capital allocation”. It identifies the factors which influence the availability of reliable information for assessing the organization effectiveness by external users of accounting (financial) statements and complicate this assessment for internal users. The authors carry out a comparative analysis of the calculation of performance indicators dynamics, made by the traditional method and the refined method, in terms of adjusting the differentiation of complex articles of accounting (financial) reporting and excluding tax accounting items. It is concluded that to increase the reliability of the information base for evaluating the effectiveness of organizations, it is important to take into account the estimated characteristics of the reported indicators at fair value or amortized cost. The article substantiates the expediency of making adjustments to accounting (financial) items not related to cash flows. |
| format | Article |
| id | doaj-art-b5152fe40ec94139b3dab7345f314846 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-04-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-b5152fe40ec94139b3dab7345f3148462025-08-20T03:57:37ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-04-0162112510.26794/2408-9303-2019-6-2-11-25237Оn Methodological Approaches to the Formation of Indicators of Trade Organizations EffectivenessO. G. Zhitlukhina0O. L. Mikhalyova1Far Eastern Federal University, VladivostokFar Eastern Federal University, VladivostokThe article focuses on the importance of methodological approaches to determining the effectiveness of organizations; considers such approaches to the calculation of performance indicators as the “costly” approach, the “net return” approach and the approach “characterizing the effectiveness of capital allocation”. It identifies the factors which influence the availability of reliable information for assessing the organization effectiveness by external users of accounting (financial) statements and complicate this assessment for internal users. The authors carry out a comparative analysis of the calculation of performance indicators dynamics, made by the traditional method and the refined method, in terms of adjusting the differentiation of complex articles of accounting (financial) reporting and excluding tax accounting items. It is concluded that to increase the reliability of the information base for evaluating the effectiveness of organizations, it is important to take into account the estimated characteristics of the reported indicators at fair value or amortized cost. The article substantiates the expediency of making adjustments to accounting (financial) items not related to cash flows.https://accounting.fa.ru/jour/article/view/237 performance indicatorsupdated methodfair valueifrsestimated adjustmentseffective interest rateebitdaestimated net incomeinformation basedifferentiation of complex articlestax accountingcash flowamortized cost |
| spellingShingle | O. G. Zhitlukhina O. L. Mikhalyova Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness Учёт. Анализ. Аудит performance indicators updated method fair value ifrs estimated adjustments effective interest rate ebitda estimated net income information base differentiation of complex articles tax accounting cash flow amortized cost |
| title | Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness |
| title_full | Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness |
| title_fullStr | Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness |
| title_full_unstemmed | Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness |
| title_short | Оn Methodological Approaches to the Formation of Indicators of Trade Organizations Effectiveness |
| title_sort | оn methodological approaches to the formation of indicators of trade organizations effectiveness |
| topic | performance indicators updated method fair value ifrs estimated adjustments effective interest rate ebitda estimated net income information base differentiation of complex articles tax accounting cash flow amortized cost |
| url | https://accounting.fa.ru/jour/article/view/237 |
| work_keys_str_mv | AT ogzhitlukhina onmethodologicalapproachestotheformationofindicatorsoftradeorganizationseffectiveness AT olmikhalyova onmethodologicalapproachestotheformationofindicatorsoftradeorganizationseffectiveness |