Russian Federation
The article reflects the possibility of using the method of assessing the efficiency of using financial resources in the activities of various companies. The correctness and optimality of the approaches used in assessing the necessary indicators plays an important role here. The article considers typical approaches and the possibility of their application based on the calculation of the company's liquidity ratios. The analyzed company has been operating in the outsourcing services market relatively recently, so the management faces an urgent task related to the use of the most suitable tools for assessing the efficiency of using financial resources.
financial resources, current liquidity, short-term liabilities, absolute liquidity
1. Federal'nyy zakon «O buhgalterskom uchete» : ot 06.12.2011 g. №402-FZ (v red. ot 12.12.2023 N 579-FZ)) //Konsul'tantPlyus onlayn - Nekommercheskie internet-versii sistemy Konsul'tantPlyus. –URL: http://www.consultant.ru. – Zagl. s ekrana.
2. Bocharov, V.V. Analiz finansovoy ustoychivosti / V.V. Bocharov. - SPb.: Piter, 2019. - 240 s.
3. Bezrukova T.L., Shanin I.I., Borubaeva G.N., Volodina E.A. Osobennosti ustoychivogo razvitiya predprinimatel'skoy deyatel'nosti v innovacionnoy ekonomike // Aktual'nye napravleniya nauchnyh issledovaniy XXI veka: teoriya i praktika. 2016. T. 4. № 3 (23). S. 62-64.
4. Volkov, O.I. Ekonomika predpriyatiya : uchebnik / O.I. Volkov, V.K. Sklyarenko. - M.: INFRA-M, 2021. - 520 s.
5. Bezrukova T.L., Borisov A.N., Shanin I.I. Upravlenie effektivnym razvitiem ekonomicheskoy deyatel'nosti mebel'nyh predpriyatiy na osnove investicionnoy deyatel'nosti // Ekonomika, predprinimatel'stvo i pravo. 2012. № 5 (16). S. 37-50.
6. Doncova, L.V. Analiz finansovoy otchetnosti : uchebnik / L.V. Doncova, N.A. Nikiforova. - M.: Delo i Servis, 2022. - 368 s.
7. Efimova, O.V. Finansovyy analiz : uchebnoe posobie / O.V. Efimova. - M.: Buhgalterskiy uchet, 2020. - 528 s.
8. Bezrukova T.L., Stepanova Yu.N., Shanin I.I., Durakova Yu.V. Sovremennoe sostoyanie i razvitie startapov // Uspehi sovremennogo estestvoznaniya. 2015. № 1. S. 95-97.
9. Stoyanova, E.S. Finansovyy menedzhment : teoriya i praktika / E.S. Stoyanova. - M.: Perspektiva, 2020. - 656 s.
10. Terehova, V.A. Finansovyy analiz : uchebnoe posobie / V.A. Terehova. - M.: Finansy i statistika, 2021. - 304 s.
11. Bezrukova T.L., Stepanova Yu.N., Shanin I.I., Busarina Yu.V., Nesterov S.Yu. Aspect-oriented key-index based regional business entities evaluation framework // European Research Studies Journal. 2017. T. 20. № 3B. S. 183-192.
12. Drapalyuk M.V., Bezrukova T.L., Shanin I.I., Bezrukov B.A. Methodology of probabilistic modelling of the current activity of industrial enterprises // V sbornike: Journal of Physics: Conference Series. The International Conference "Information Technologies in Business and Industry". IOP Publishing, 2019. S. 072022.
