Учёт. Анализ. Аудит (Jan 2019)
Conceptual Framework of Business Analysis of an Enterprise Strategic Competitiveness Financial Component
Abstract
The article substantiates the relevance of the business analysis of the financial component of an enterprise strategic competitiveness and describes this concept. To conduct this business-analysis the authors propose a method of calculating the values which can be used as criteria for the system of indicators measuring the financial condition of an enterprise. The methodology is focused on particular groups of indicators: efficiency, business activity, solvency, liquidity, and financial stability. The article describes the structure of the relevant data base and the characteristics needed to ensure its quality and increase its transparency. It also proposes the use of SNW-analysis (based on the resource-oriented approach to the economic analysis) and MoSCoW method adapted to the needs of commercial organizations and making the business analysis of a financial component of a company strategic competitiveness followed by setting up the regression equation with a subsequent ranking of indicators by priority depending on the regression coefficients.
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