Financial Indicators Task Group

The article examines the impact of various socio-economic and financial indicators on the resilience of Russian regions. For each region, the integral index of resilience is calculated, and its correlation dependence with the selected indicators is revealed. The study confirms the relationship between fiscal resilience and socio-economic resilience of the regions. The analysis of panel data for 75 regions from 2007 to 2016 shows that there are significant differences in the dynamics of indicators in different periods. In particular, the degree of exposure to the negative effects of the crises of 2008—2009 and 2014—2015 in non-resilient regions is higher than in resilient ones.

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A Study on the Combined Evaluation of Local Governments and the Financial Indicators based on Financial Statements

Korean Governmental Accounting Review ◽

10.15710/kgar.2017.15.2.125 ◽

2017 ◽

Vol 15 (2) ◽

pp. 125-155

Author(s):

Sungyoon Ahn ◽

Keyword(s):

Local Governments ◽

Financial Statements ◽

Financial Indicators ◽

Combined Evaluation

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Analyzing the development of approaches to company performance measurement

Economic Analysis Theory and Practice ◽

10.24891/ea.19.6.1173 ◽

2020 ◽

Vol 19 (6) ◽

pp. 1173-1188

Author(s):

A.B. Kogan ◽

A.N. Pristavka

Keyword(s):

Comparative Analysis ◽

Performance Measurement ◽

Business Environment ◽

Theoretical Research ◽

Effectiveness Evaluation ◽

Economic Science ◽

Company Performance ◽

Financial Indicators ◽

Methodological Framework ◽

Simple Set

Subject. The article presents various definitions of the efficiency concept, their changes as the economic science evolves, and describes various methods to measure company performance efficiency, ranging from a simple set of financial indicators to comprehensive systems for effectiveness evaluation. Objectives. The purpose of the study is to systematize the said definitions and identify a category that will meet the current condition of business environment. Methods. The study rests on the retrospective and comparative analysis of interpretations of the efficiency concept in the economic science. We also employ the historical and logical methods of general theoretical research. Results. We identify three approaches to the interpretation of the efficiency concept. Within the selected approaches, we consider the main methods for company performance measurement that have emerged since 1914. The paper formulates criteria, which were used to carry out the comparative analysis of these methods. The analysis enabled to trace all changes in the methods. Conclusions. We propose to use the term Integrated Company Efficiency and to develop methodological framework for measuring the comprehensive efficiency of companies operating in various industries.

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Enterprise Performance Analysis of the Selected Service Sector by Applying Modern Methods with an Emphasis on the Creation and Application of the Modified Creditworthy Model (MCWM)

Journal of Tourism and Services ◽

10.29036/jots.v9i17.74 ◽

2018 ◽

Vol 9 (17) ◽

Cited By ~ 2

Author(s):

Erika Onuferová ◽

Veronika Čabinová

Keyword(s):

Service Sector ◽

Prediction Models ◽

Economic Value ◽

Value Added ◽

Financial Indicators ◽

Tourism Sector ◽

Future Success ◽

Financial Growth ◽

Net Assets ◽

Third Dimension

The aim of presented paper was to create and subsequently apply the Modified 3D Creditworthy Model (MCWM) of performance reflecting sectoral characteristics and financial specificities of the selected sample of Slovak tour operators over the years 2013 – 2017. The intention of this research study was to implement the key financial indicators and appropriate prediction models into both dimensions of the traditional 2D Creditworthy Model of performance and to supplement its third dimension applying the selected modern assessment methods – the Economic Value Added and the Return On Net Assets as we consider them to be one of the most important indicators of future success and company's financial growth. This modification will help to better identify the current financial position of tour operators and more accurately identify causes that hinder the development of financial performance of the selected sample of enterprises. However, after adjusting the upper and lower quartile averages of a particular industry, this methodology is applicable in the wider context of enterprises, not only those operating in the tourism sector.

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