ANALYSIS OF ACCOUNTING LIQUIDITY ON THE EXAMPLE OF PJSC MEGAFON
Abstract
The basic liquidity indicators were analyzed and discussed in details in this article. The liquidity provides the possibility of forecasting the financial condition of the company. Due to the well-structured analysis of the liquidity one can identify a number of risks and threaten the financial stability of the enterprise.
About the Authors
E. S. Linova
Kaluga branch of Russian Presidential Academy of national economy and public administration under the President of the Russian Federation
Russian Federation
Russian Federation
M. O. Marakhotina
Kaluga branch of Russian Presidential Academy of national economy and public administration under the President of the Russian Federation
Russian Federation
Russian Federation
G. V. Sakharov
Kaluga branch of Russian Presidential Academy of national economy and public administration under the President of the Russian Federation
Russian Federation
Russian Federation
References
1. Вахрушина М. А. Управленческий анализ: вопросы теории, практика проведения : моногр. М. : ВУ, 2012. 142 c.
2. Все о Мегафоне [Электронный ресурс]. URL: http://corp.megafon.ru/about/megafon/ (дата обращения: 13.10.2016).
3. Истомин В. С. Анализ ликвидности баланса: подходы и особенности // Амурский гос. ун-т, 2010. № 51. С. 95-102.
4. Ковалев В. В. Финансовый анализ: методы и процедуры. М. : Финансы и статистика, 2013. 560 с.
5. Пика А. В. Метод управления стратегией взыскания просроченной задолженности // Финансы и кредит. 2012. С. 55-59.
6. Сахаров Г. В., Фатеева Т. Н. Экономический анализ : практикум для бакалавров. Калуга : Эдос, 2015. 55 с.
Review
For citations:
Linova E.S., Marakhotina M.O., Sakharov G.V. ANALYSIS OF ACCOUNTING LIQUIDITY ON THE EXAMPLE OF PJSC MEGAFON. Surgut State University Journal. 2017;(1 (15)):31-35. (In Russ.)
Views:
256
Email this article 