The essence and features of enterprise solvency management in modern conditions
https://doi.org/10.24182/2073-6258-2024-23-2-28-34
Abstract
Cash is an integral part of the functioning of any enterprise, and the movement of money makes it possible to analyze the two most important indicators of any enterprise — liquidity and solvency. The potential negative consequences associated with the possibility of the next phase of the global financial crisis unfolding are reinforced by the presence of systemic contradictions in the national economy. The consequence of this is a decrease in the level of solvency of Russian enterprises, which undermines investor confidence in them.
The subject of the research in the article is the theoretical and methodological foundations and practical aspects of enterprise solvency management.
About the Authors
M. N. Smagina
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.)
Tambov
N. V. Moskalenko
Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.)
Tambov
N. N. Kazantseva
Tambov State Technical University
Russian Federation
Russian Federation
Master’s student Department of Economics
Tambov
References
1. Lyubushina N.P. Analysis of financial and economic activity of the enterprise: textbook / N.P. Lyubushina, V.B. Leshcheva, V.G. Dyakova. – Moscow: Unity-Dana, 2022. 210 p.
2. Bondin I.A. Analysis and assessment of solvency and liquidity of the balance sheet / I.A. Bondin. Accounting,analysis, audit and taxation: problems and prospects. Collection of articles of the IX All-Russian scientific and practical conference with international participation. E.A. Galiullina, a specialist in educational and methodological work of the MNIC, is responsible for the graduation. 2021. P. 22–26.
3. Shutkina A.O. Tasks of solvency analysis and approaches to its assessment / A.O. Shutkina. Sustainabledevelopment and cooperation: promoting innovation: Proceedings of the II All-Russian Scientific and practical Conference of students, postgraduates and young scientists, Autonomous non-profit Educational Organization of Higher Education of the Centrosoyuz of the Russian Federation «Russian University of Cooperation», April 19–20 In 2022. – Moscow: Russian University of Cooperation. 2022. Р. 417–420.
4. Balabanov I.T. Financial analysis and planning of an economic entity: textbook. / I.T. Balabanov. – Moscow: Finance and Statistics, 2022. 486 p.
5. Bandurina I.P. Increasing solvency and financial stability through the management of borrowed funds of theenterprise / I.P. Bandurina, V.A. Borisova. Current issues of the modern economy. 2023. №. 3. Р. 297–300.
6. Shamrina D.A. Liquidity and solvency management in order to increase the financial stability of anorganization / D.A. Shamrina. Management of economics, systems, processes. 2022. №. 13. Р. 234–237.
7. Breikina E.A. Formation of an effective management system for solvency and financial stability of anorganization / E.A. Breikina. The best scientific research work. 2023. №. 7. P. 96–99.
8. Kosolapova M.V. Complex economic analysis of economic activity: Textbook / M.V. Kosolapova, V.A. Svobodin. –M.: Dashkov and K. 2018. 248 p.
Review
For citations:
Smagina M.N., Moskalenko N.V., Kazantseva N.N. The essence and features of enterprise solvency management in modern conditions. Scientific notes of the Russian academy of entrepreneurship. 2024;23(2):28-34. (In Russ.) https://doi.org/10.24182/2073-6258-2024-23-2-28-34
Views:
279
Email this article 
