Модель оцінки якості фінансових результатів підприємств торгівлі

Abstract

Вивчено трактування сутності якості фінансового результату та методичні засади щодо його оцінки. Обґрунтовано модель оцінки якості фінансових результатів підприємств роздрібної торгівлі. Запропоновано оцінювати стійкість джерел формування фінансового результату на основі варіації коефіцієнта якості фінансового результату як додаткової характеристики визначення тенденцій розвитку фінансових результатів.

The treatment of the essence of trade enterprises financial result is studied. Methodical principles, preferences and disadvantages of the existing approaches to the evaluation of quality of trade enterprises financial result are studied. The system of indices used during the financial results estimation is examined. The model of evaluating quality and stability of the sources of financial results formation, which presupposes evaluation of the financial results composition as per kinds of activity and their structure variability by the periods of time, is substantiated for the provision of trade enterprises stable development. The coefficient of a financial result quality is determined as a correlation of financial results from principal and ordinary activities to taxation. The corresponding quality level (high, admissible, unacceptable) is identified depending on its values. The variation of a financial result quality is determined for the evaluation of sources of a financial result formation. Considerable deviation of quality coefficient from its average value for the specific period of time will affirm the stability of the sources of forming financial results of economic entity. In other circumstances a high level of the stability of the sources of forming financial results of economic entity is diagnosed. Based on the approbation of the presented model, and taking into consideration common target directives concerning management of the financial results by retail enterprises of the selective totality, the financial results quality is examined and stability of the sources of forming financial results of retail enterprises is proved. By the results of the research it is proved that commercial networks possess higher level of financial results quality in comparison with non-networked enterprises.