Журнал «Современная Наука»

Russian (CIS)English (United Kingdom)
 MOSCOW +7(495)-142-86-81

Classification of indicators used as an assessment of financial results

Kovalevskaya A.   (Belgorod state national research University)

Questions to assess performance of individuals and businesses for hundreds of years were considered, and continue to be treated by specialists of various fields of knowledge, and each expert gives a reasonable explanation the criteria of results. Therefore, indicators of financial performance defined as criteria for users of information are different. The results of the study of the views of various authors, interviews with specialists, experts and users of information allowed to identify seven of the most important classification indicator-signs, used as a measure of financial performance: the availability of information, user goals, the amount of information, related to the financial statements, the status indicators, relate to time, sources of information. Understanding the nature of the indicators and competent classification to rapidly prepare detailed reports and analyze performance, accelerate decision-making process of the various groups of users of information.

Keywords:Financial result, profit, performance indicators, classification, users of financial statements.
 

Read the full article …

Citation link:
Kovalevskaya A. Classification of indicators used as an assessment of financial results // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№08. -С. 50-54
LEGAL INFORMATION:
Reproduction of materials is permitted only for non-commercial purposes with reference to the original publication. Protected by the laws of the Russian Federation. Any violations of the law are prosecuted.
© ООО "Научные технологии"