Analytical support of the enterprise financial assets evaluation

Nina Volkova
PhD in Economics, Associate Professor, Department of Economic Analysis, Odessa National Economics University, е-mail: na_volkova@mail.ru

Cite this article:

Volkova, N. (2016), Analytical support of the enterprise financial assets evaluation. Ed.: M. Zveryakov (ed.-in-ch.) and others [Analitychne sabezpechennia otsinky finansovykh aktyviv; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, Issue 1, No. 60, рр. 276–280.

Abstract

A definition of financial assets is provided in the article, and their structure is shown. The role of the financial assets in the activities of the modern enterprise is described. The basic methods of analysis of financial assets as a whole and by their elements are considered. Quantitative and qualitative methods of funds assessment are obtained. The necessity of calculating the efficiency of financial assets use from the perspective of the level of the enterprise business activity is grounded. The algorithm of financial assets analysis methods that will help solve the problems of financial assets impact on the financial condition and liquidity assessment through their structure, as well as to calculate the intensity of financial assets, the impact of financial assets on the created enterprise value, is proposed.

Keywords

financial assets; cash; business activity; financial stability; liquidity ratios.

JEL classification: M410; L200;  DOI: https://doi.org/10.33987/vsed.1(60).2016.276-280

UD classification: 336.764.061.1:061.5

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