{"title":"基于多准则分析的企业数字金融资产有效性评估方法","authors":"B. Kiselev","doi":"10.12737/1998-0701-2023-9-10-45-51","DOIUrl":null,"url":null,"abstract":"Abstract. Th is article discusses and analyzes the theoretical aspects of multi-criteria analysis, which is a method for evaluating the effectiveness of digital financial assets of a corporation. Attention was paid to the stages of multi-criteria analy-sis and its key methods. As a result of the study, the main criteria that should be used when evaluating digital financial assets of a corporation using a multi-criteria analysis were identified, and their key role and significance were shown by a practical example. In addition, various parameters and factors have been identifi ed that have a direct impact on obtaining an objective assessment when applying this methodology. Based on the identified characteristics of the method under study, its features, advantages and limitations were identified, which should be taken into account when using it.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"61 9","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Multi-Criteria Analysis As a Method of Evaluating the Effectiveness of Digital Financial Assets of a Corporation\",\"authors\":\"B. Kiselev\",\"doi\":\"10.12737/1998-0701-2023-9-10-45-51\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract. Th is article discusses and analyzes the theoretical aspects of multi-criteria analysis, which is a method for evaluating the effectiveness of digital financial assets of a corporation. Attention was paid to the stages of multi-criteria analy-sis and its key methods. As a result of the study, the main criteria that should be used when evaluating digital financial assets of a corporation using a multi-criteria analysis were identified, and their key role and significance were shown by a practical example. In addition, various parameters and factors have been identifi ed that have a direct impact on obtaining an objective assessment when applying this methodology. Based on the identified characteristics of the method under study, its features, advantages and limitations were identified, which should be taken into account when using it.\",\"PeriodicalId\":477105,\"journal\":{\"name\":\"Аудитор\",\"volume\":\"61 9\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Аудитор\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12737/1998-0701-2023-9-10-45-51\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Аудитор","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2023-9-10-45-51","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Multi-Criteria Analysis As a Method of Evaluating the Effectiveness of Digital Financial Assets of a Corporation
Abstract. Th is article discusses and analyzes the theoretical aspects of multi-criteria analysis, which is a method for evaluating the effectiveness of digital financial assets of a corporation. Attention was paid to the stages of multi-criteria analy-sis and its key methods. As a result of the study, the main criteria that should be used when evaluating digital financial assets of a corporation using a multi-criteria analysis were identified, and their key role and significance were shown by a practical example. In addition, various parameters and factors have been identifi ed that have a direct impact on obtaining an objective assessment when applying this methodology. Based on the identified characteristics of the method under study, its features, advantages and limitations were identified, which should be taken into account when using it.