DUALITY OF TARGET FUNCTION OF PRELIMINARY STAGE OF STRATEGIC ANALYSIS OF FINANCIAL STATE OF ENTERPRISE
V.A. Malyshenko
V.I. Vernadskiy Crimean Federal University, pr. Akademika Vernadskogo, 4, Simferopol, 295007
Keywords: экспресс-анализ, финансовое состояние, финансовая устойчивость, финансовая стратегия, кризис, финансовый коэффициент, express analysis, financial state, financial stability, financial strategy, crisis, financial coefficient
Abstract
A new point of view regarding the content of express analysis of the financial state, carried out for strategic purposes for the first time or pursuant to the already adopted financial strategy of an enterprise, is presented. An exceptional role of various topical groups of financial coefficients in identification of a certain type of financial crisis at the enterprise is formalized in the course of the research. The article also proves the new procedure for usage of the results of financial monitoring for initiation of correction of a finance strategy only after clarification of their strategic essence on the basis of factor models of in-depth analysis.
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