Improvement of enterprise’ financial risk evaluation on the basis of accounting data

Siniavskaia Tatiana Gennadevna; Kaida Mariia Aleksandrovna

Authors: Siniavskaia Tatiana Gennadevna
PhD, assistant professor of mathematical statistics, econometrics and actuarial
Russia, Rostov State Economic University

Kaida Mariia Aleksandrovna
Russia, Rostov State Economic University
Abstract: The paper proposes an approach for assessing the enterprise financial risks, based on the usage of accounting data, taking into consideration the variation of indicators over time and allows determining the level of certain types of financial risks. The approach allows developing concrete financial risk management advices.
Keywords: financial risks, accounting data, risk management, financial stability.

Categories of article:

Development of Ownership Risk Management Systems as the Basis for Ensuring the Economic Sustainability of Russian Organizations in a Pandemic

Blitz-monitoring the state of the enterprise

Theoretical and methodological approaches to the formation and development of the concept of lean production at a machine-building enterprise

Features of assessing the products competitiveness of the enterprises of the Federal penal service in the Russian Federation

Human resource management and enterprise personnel management: relationship and differences

Suggested citation: Siniavskaia Tatiana Gennadevna , Kaida Mariia Aleksandrovna
Improvement of enterprise’ financial risk evaluation on the basis of accounting data// Modern Management Technology. ISSN 2226-9339. – #8 (44). Art. # 4407. Date issued: 2014-08-08 . Available at: https://sovman.ru/en/article/4407/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.

References

International Standard IEC/ICO 31010 «Risk management – Risk assessment techniques» Edition 1.0 2009-11.
Guskova N. D. Managing economic risks in an industrial plant [Upravlenie khoziaistvennymi riskami na promyshlennom predpriiatii]. N. D. Guskova, E. A. Neretina, V. P. Ognianov.- Saransk: Mordovians University Press, 2005.
Shokhin E. I. Financial Management [Finansovyi menedzhment]. E.I. Shokhin. M., ID FBK-PRESS, 2002.
Chudnovskii A.G. Analytical tools for assessing the financial risks of the enterprise [Analiticheskii instrumentarii otcenki finansovogo riska predpriiatiia]. Dissertation author’s abstract on scientific degree of candidate of economic sciences. Moscow, OOO “MAKS Press”, 2005.
Iakovleva I.N. Financial risks assessment on the basis of financial statements [Otcenka finansovykh riskov na baze bukhgalterskoi otchetnosti]. Economist’s reference book. 2008. № 5.
Dontcova L.V. Financial Statement Analysis [Analiz finansovoi otchetnosti]: A Textbook. L.V. Doncova, N.A. Nikiforov. 4th ed., Rev. and add. Moscow, Publishing House “Business and Service”, 2006.
Mozhanova I.I. Using R-analysis in assessing financial risks of the enterprise [Ispolzovanie R-analiza v otcenke finansovykh riskov predpriiatiia]. Electronic periodical scientific publication “System Management”. 2010. № 10. Available at: www.sisupr.mrsu.ru/2014-4-analiz/PDF/Mozhanova.pdf
Center of corporate disclosure. Information agency “Interfax” [Tcentr raskrytiia korporativnoi informatcii informatcionnogo agentstva «Interfaks»]. Available at: www.e-disclosure.ru
Kizim K.A. Financial risk management in industrial enterprises [Upravlenie finansovymi riskami promyshlennykh predpriiatii]. Author’s abstract on scientific degree of candidate of economic sciences. Krasnodar: “Universervis” Center, 2006.