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Scientific journal “Vestnik NSUEM”

2017 year, number 2

DETERMINATION OF THE THRESHOLD VALUES OF THE ASSESSMENT INDICATORS OF THE FINANCIAL CONDITION OF AN ORGANIZATION

N.V. Vasina, A.N. Danilov, G.V. Nedelko
Financial University under the Government of the Russian Federation, Str. Partizanskaya, 6, Omsk, Omsk Region, 644043
Keywords: финансовые индикаторы, оценка, контроль, финансовое состояние, пороговые значения, нормирование, эффективность, организация, financial indicators, assessment, monitoring, financial condition, thresholds, regulation, efficiency, organization

Abstract

The article justifies the importance of determination of the assessment indicators of the financial condition of an organization from the perspective of internal management and control, the methods of determination of their threshold values are suggested. The examples of calculation of the threshold values on the basis of the official statistical data on small and medium-sized business entities in Russia are considered at the industry level.