Чаплыгина М. А.

Relevance of the topic. The biggest factor limiting the achievement of the volume of activity of retail enterprises of the Russian consumer cooperation system is high competition from other retail enterprises, namely, an increase in the number of network trading enterprises. Goal. Identification of the impact of changes in the volume indicators of trading enterprises on the income, costs and financial results of the enterprise, and justification of management decision-making tools to develop ways to improve financial results. Methodology. Methods of statistical and factor analysis, absolute and relative comparison, grouping method, coefficient analysis method. Results and conclusions. Based on the conducted factor analysis at the microlevel of the studied business entity, the behavioral trend of the final financial result was revealed. Based on the logic of the formation of the identified results, proposals are formulated to achieve an increase in business efficiency. The scope of application. The sphere of financial analysis and the economic situation at the micro level.

Relevance of the topic. The need to manage financial stability to eliminate unforeseen circumstances with the structure of monetary capital, eliminate the disproportion between debt and equity capital within the framework of financial policy as the main condition for the activity and development of an economic entity. Target. Analysis of financial stability through absolute and relative indicators, identification of the type of financial stability and justification of management tools to improve the structure of financial capital. Methodology. Methods of absolute and relative comparison, coefficient analysis, determination of the type of financial stability, forecasting and modeling as a result of the use of correlation and regression analysis. Results and conclusions. Based on the analysis, assessment and determination of the type of financial stability and capital structure at the micro level of the business entity under study, a behavioral tendency of the type of financial stability was identified. Based on the logic of the formation of the identified results, proposals are formulated to achieve absolute financial stability. Application area. The scope of financial analysis and financial condition at the micro level.

The article discusses the rational organization of the work of analytical workers in the accounting and financial process in the management of enterprise operating assets, in particular, the principles of the formation of enterprise assets are systematized, the stages of managing the enterprise’s operational assets are formed into a holistic system, the practiceoriented approach of factor analysis of the enterprise’s operational asset management efficiency is presented and identifying the impact of their influence on the final results of activities of enterprises actions that allows improve analysis to forecast the profitability of the business process and to develop ways to improve the efficiency of using both the total and operating assets of the business entity.