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MODEL OF ASSESSMENT OF EFFICIENCY OF FUNCTIONING OF FINANCIAL RESOURCES OF THE VERTICALLY INTEGRATED HOLDING

Functional areas of management , UDC: 336.67 DOI: 10.25688/2312-6647.2022.33.3.3

Authors

  • Vorotilova Olga Aleksandrovna PhD in Economics, Associate Professor
  • Pleshakova Marina Vladimirovna PhD (Economics), Associate Professor
  • Kotova Olga Vladimirovna PhD in Economics, Associate Professor
  • Popova Natalia Ivanovna

Annotation

An analysis of the variety of existing methods for assessing the financial condition, financial stability, solvency, business activity, efficiency of business entities prompted the development of a unified approach — the development of a conceptual framework for a model for assessing the effectiveness of the functioning of the financial resources of a vertically integrated holding, taking into account organizational, economic and managerial specifics. The article defines the financial mechanism of the holding. Using analytical research methods, a systematic approach to assessing the effectiveness of the functioning of financial resources is determined through consideration of a wide range of financial indicators, which were grouped into four main components: assessment of the capital structure; analysis of the movement of financial resources; assessment of the solvency and creditworthiness of the holding and assessment of the financial stability of the holding. It is proposed to introduce an integral indicator of the effectiveness of the functioning of the financial resources of the holding, based on determining the role (share) of the indicators of the functioning of financial resources in the final financial result of the holding.
Tags:
an integral indicator for evaluating the effectiveness of the holding’s financial resources. , financial mechanism of the holding , Financial resources , indicators for evaluating the effectiveness of the functioning of the financial resources of a vertically integrated holding , холдинг

How to link insert

Vorotilova, O. A., Pleshakova, M. V., Kotova, O. V. & Popova, N. I. (2022). MODEL OF ASSESSMENT OF EFFICIENCY OF FUNCTIONING OF FINANCIAL RESOURCES OF THE VERTICALLY INTEGRATED HOLDING Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2022 №3 (33), 32. https://doi.org/10.25688/2312-6647.2022.33.3.3
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