QUESTIONS OF LIQUIDITY AND PROFITABILITY RATIO OF THE COMPANY IN THE PROCESS OF MANAGERIAL DECISION-MAKING
( Pp. 58-61)
More about authors
Arcruni Ruben A.
Antonov Igor Yu.
kandidat ekonomicheskih nauk, docent kafedry gosudarstvennogo regulirovaniya ekonomiki
The Russian Presidential Academy of National Economy and Public Administration (The Presidential Academy, RANEPA)
The Russian Presidential Academy of National Economy and Public Administration (The Presidential Academy, RANEPA)
Abstract:
In modern conditions, a large share in the financial planning of the organization is the management of liquidity and profitability of the enterprise. Since investors and creditors largely base their decisions on an assessment of the company's ability to generate future cash flows that ensure viability and growth, financial decisions are related to such important management objectives as maintaining sufficient liquidity and achieving satisfactory profitability of the company. In the article the author considers the relationship between the operating liquidity, presented by the indicator of the cycle of cash circulation and profitability, represented by the indicator of return on assets.
How to Cite:
Arcruni R.A., Antonov I.Y., (2018), QUESTIONS OF LIQUIDITY AND PROFITABILITY RATIO OF THE COMPANY IN THE PROCESS OF MANAGERIAL DECISION-MAKING. Economic Problems and Legal Practice, 4 => 58-61.
Reference list:
Damodaran A. Investitsionnaya otsenka: instrumenty i metody otsenki lyubykh aktivov / per. s angl. M., 2016. 1316 c.
Loktionova M.A. Issledovanie ekonomicheskoy sushchnosti ponyatiya finansovyy potentsial organizatsii // Problemy ekonomiki i yuridicheskoy praktiki. 2017. № 2. S. 67-69.
Timofeeva YU.G. Sootnoshenie rabochego kapitala, rentabel nosti i likvidnosti kak kriteriy otsenki kachestva menedzhmenta proizvodstvennogo predpriyatiya // Vestnik YURGTU. 2017. № 3. S. 60-68.
SHestakova N.N. Likvidnost i rentabel nost : vzaimozavisimost i prioritety finansovogo upravleniya // Sotsial no-ekonomicheskiy i gumanitarnyy zhurnal Krasnoyarskogo GU. 2016. № 4. S. 11-21.
Eljelly A. Liquidity-Profitability Tradeoff: An empirical investigation in an Emerging Market, international Journal of Commerce Management, 2004.
Raheman A., Nars M. Working capital management and profitability - Pakistan firms, international Review of Business Research Papers, 2007.
Sharma A.K., Kumar S. Effect of working capital management on firm profitability: empirical evidence from India, Global Business Review. 2011.
Warren E. Buffett The Essays of Warren Buffett: Lessons for Corporate America , 2005.
http://fin-accounting.ru/basics/statements-analysis/usage-classified-statements.html
https://www.audit-it.ru/finanaliz/ terms/turnover/cash cycle.html
Loktionova M.A. Issledovanie ekonomicheskoy sushchnosti ponyatiya finansovyy potentsial organizatsii // Problemy ekonomiki i yuridicheskoy praktiki. 2017. № 2. S. 67-69.
Timofeeva YU.G. Sootnoshenie rabochego kapitala, rentabel nosti i likvidnosti kak kriteriy otsenki kachestva menedzhmenta proizvodstvennogo predpriyatiya // Vestnik YURGTU. 2017. № 3. S. 60-68.
SHestakova N.N. Likvidnost i rentabel nost : vzaimozavisimost i prioritety finansovogo upravleniya // Sotsial no-ekonomicheskiy i gumanitarnyy zhurnal Krasnoyarskogo GU. 2016. № 4. S. 11-21.
Eljelly A. Liquidity-Profitability Tradeoff: An empirical investigation in an Emerging Market, international Journal of Commerce Management, 2004.
Raheman A., Nars M. Working capital management and profitability - Pakistan firms, international Review of Business Research Papers, 2007.
Sharma A.K., Kumar S. Effect of working capital management on firm profitability: empirical evidence from India, Global Business Review. 2011.
Warren E. Buffett The Essays of Warren Buffett: Lessons for Corporate America , 2005.
http://fin-accounting.ru/basics/statements-analysis/usage-classified-statements.html
https://www.audit-it.ru/finanaliz/ terms/turnover/cash cycle.html
