The Basic Monitoring of Financial Results of Trade Enterprises — Subjects of Foreign Economic Activity

Abstract

The aim of the article is to justify the indicators of the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity. Essential characteristics of such notions as the threshold, limiting, optimum value of an indicator are analyzed. There justified the system of indicators for the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity, which is formed taking into account the goals of the economic activity of a trade enterprise as well as the sequence of formation and use of its financial results. For the basic monitoring of financial results of trade enterprises — subjects of foreign economic activity — the use of such indicators as marginal revenue, financial result from operating activities, net financial result, capitalized profit is recommended, and models for calculating their threshold values are presented. The prospect for further research is the justification of the system of indicators for problem monitoring of financial results of trade enterprises.

Keywords

• enterprise
• management
• monitoring
• financial result