数字经济时代企业标准的动态财务分析与控制工具

A. Zaitsev, O. Kichigin, A. Korotkova
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引用次数: 6

摘要

本文提供并测试了标准的动态工具,可用于更有效地监测数字经济时代以金融稳定为目标的公司管理绩效。本文阐述了Syroezhin提出的经济系统结构动力学诊断的概念。在研究中,考虑到2019年7月1日在RF中引入的会计变化,开发了一个标准的动态模型,用于诊断和监测企业的财务稳定性,并建议了一些工具来估计积分指标和因子分析。作者的建议已经通过传统方法和所提出的工具诊断企业财务稳定性的比较进行了检验。所开发的工具既可以用于对企业财务活动的外部控制,也可以用于操作性的内部控制和对当前财务状况变化趋势的监测。建议的方法主要是为了实现财务控制的目标,确保企业所有者的利益。这是由于在经济体系变化日益迅速的情况下,需要更快地作出管理决策。建议的工具使得在企业层面的管理行为及其结果之间实现更有效的反馈成为可能。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Standard dynamic financial analysis and control tools of an enterprise in the time of digital economy
The paper provides for and tests the standard dynamic tools that can be used for more effective monitoring of the company management performance aimed at financial stability in the time of digital economy. This paper elaborates on the concept of diagnostics of structural dynamics of economic systems suggested by I.M. Syroezhin. In the study, a standard dynamic model has been developed for diagnostics and monitoring of the financial stability of an enterprise given the changes introduced on July 1, 2019 in accounting in the RF, and some tools have been suggested for estimating the integral indicator and factor analysis. The suggestions of the authors have been tested through comparison of traditional approaches and the presented tools for diagnosing the financial stability of an enterprise. The developed tools can be used for both external control over financial activities of an enterprise, and operative internal control and monitoring of the current trends in the change of the financial status. The suggested methods are aimed, primarily, at realizing the objectives of financial control ensuring the interests of the enterprise's owner. It is caused by the need to take managerial decisions quicker in the time of increasingly faster changes in the economic system. The suggested tools make it possible to realize more effective feedback between management actions and their outcomes at the level of the enterprise.
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