Comprehensive Assessment of Business Activity of a Commercial Organization

  • Olga Vladimirovna MISHULINA Kostanay Branch of the Chelyabinsk State University, Kostanay, Kazakhstan
  • Natalya Arkadyevna BARANOVA Kostanay Branch of the Chelyabinsk State University, Kostanay, Kazakhstan
  • Natalya Pavlovna VINOGRADOVA Kostanay Branch of the Chelyabinsk State University, Kostanay, Kazakhstan
  • Natalya Sergeevna GORELOVA Kostanay Branch of the Chelyabinsk State University, Kostanay, Kazakhstan

Abstract

The article substantiates the need for a comprehensive approach to the assessment of business activity and its practical application in a commercial organization. The methodological basis of the study is the works of representatives of classical and modern economic schools. The research methods include general and special scientific methods (quantitative and qualitative methods of strategic analysis). The dual nature of the business activity (as a process and as a goal) is revealed, its types are characterized, and methodological approaches to its assessment in a commercial organization are systematized. In the implementation of an integrated approach to the assessment of business activity on the example of a commercial organization, a system of indicators is formed in terms of types of business activity, which are represented by relative values and have a unidirectional character. The conducted complex assessment characterizes all types of activity of an organization and determines levers of influence on its business activity. The proposed algorithm is universal; it does not depend on branch accessory, the size of the commercial organization, and its organizational and legal form.

References

[1] Balabanov, I.T. 2012. Finansovyj analiz i planirovanie hozjajstvujushhego subekta (Financial analysis and planning of an economic entity), Moscow: Finansy, 544 pp.
[2] Bocharnikova, L.E. 2007. Delovaja aktivnost predprijatij kak faktor jeffektivnosti rynochnoj jekonomiki (Business activity of enterprises as a factor of efficiency of the market economy). Vestnik Belgorodskogo Universiteta Potrebitelskoj Kooperacii, 4(24): 300-304.
[3] Doncova, L.V., and Nikiforova, N.A. 2016. Analiz finansovoj otchetnosti (Financial statement analysis): textbook. M.: Delo i servis, 368 pp.
[4] Evdokimova, A.A. 2017. Delovaja aktivnost: Teoreticheskie aspekty (Business activity: Theoretical aspects). Teorija i Praktika Sovremennoj Nauki, 1(19): 337-340.
[5] Glisin, F.F. 2014. Ispolzovanie konjunkturnyh oprosov v issledovanijah delovoj aktivnosti predprijatij i organizacij (Use of market surveys in the research of business activity of enterprises and organizations). Birzhevoe Obozrenie, 5(7): 39-41.
[6] Golovina, A.S. 2013. Strategii povyshenija delovoj aktivnosti subektov malogo i srednego predprinimatelstva (Strategies to increase the business activity of small and medium-sized businesses). Ekonomika i Predprinimatel’stvo, 8(37): 566-571.
[7] Kovalev, V.V. 2012. Finansovyj analiz. Upravlenie kapitalom. Vybor investicij. Analiz otchetnosti (Financial analysis. Money management. The choice of investments. Reporting analysis), Finansy, 512 pp.
[8] Ljubushin, N.P. 2014. Analiz finansovo – jekonomicheskoj dejatelnosti predprijatija (Analysis of the financial and economic activity of the enterprise), Moscow: JuNITI-DANA, 501 pp.
[9] Marchenkova, I.N. 2015. Sovershenstvovanie analiza delovoj aktivnosti predprijatija (Improvement of the analysis of the business activity of the enterprise). Nauchnyj Almanah, 7: 133-139.
[10] Morozova, S.N. 2015. Analiz delovoj aktivnosti organizacii (Analysis of the business activity of the organization). Vestnik Mezhdunarodnogo Instituta Upravlenija, 6: 80-84.
[11] Naumova, O.A. 2016. Sistema pokazatelej delovoj aktivnosti organizacii (System of indicators of business activity of the organization). Jekonomicheskie Nauki, 4(77): 248-251.
[12] Ostrovenko, T.K. 2015. Metodologicheskie aspekty analiza pokazatelej delovoj aktivnosti v sovremennoj jekonomike (Methodological aspects of the analysis of indicators of business activity in the modern economy). Vestnik Orenburgskogo Gosudarstvennogo Universiteta, 13: 267-273.
[13] Sidorenko, I.V. 2010. Novyj podhod k ocenke delovoj aktivnosti predprijatija (A new approach to the assessment of the business activity of the enterprise). Finansovyj Vestnik: Finansy, Nalogi, Strahovanie, Buhgalterskij Uchet, 7: 17-22.
[14] Subbotina, A.S. 2014. Jekonomicheskie aspekty upravlenija delovoj aktivnostju organizacii (Economic aspects of management of business activity of the organization). In Aktual'nye problemy prava I upravleniya glazami molodezhi: Materialy mezhdunarodnoj nauchnoj studencheskoj konferencii (Tula, 28-29 marta 2014 goda) (Actual problems of the right and managrment of the eyes of youth: Materials of the international scientific student conference (Tula, March 28-29, 2014)), edited by I.B. Bogoroditsty, 165-167pp. Tula: Papirus.
Published
2019-09-30
How to Cite
MISHULINA, Olga Vladimirovna et al. Comprehensive Assessment of Business Activity of a Commercial Organization. Journal of Advanced Research in Law and Economics, [S.l.], v. 10, n. 6, p. 1824-1834, sep. 2019. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/4957>. Date accessed: 19 apr. 2024.