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Assessing Efficiency of Industrial Enterprises’ Financial Management under Inflationary Conditions. Method Development
Talalaeva Natal'ya

PhD in Economics

associate professor at Volzhsk Humanitarian Institute, branch of the Volgograd State University

404133, Russia, Volgogradskaya oblast', g. Volzhskii, ul. 40 Let Pobedy, 11, kab. 3-15

talalaeva@vgi.volsu.ru
Murav'eva Natal'ya

PhD in Economics

associate professor at Volzhsk Humanitarian Institute, branch of the Volgograd State University

404133, Russia, Volgogradskaya oblast', g. Volzhskii, ul. 40 Let Pobedy, 11, kab. 3-15

nataljamur75@yandex.ru
Abstract. The financial management of Russian enterprises is the object of research. The process of efficiency of industrial enterprises’ financial management under inflationary conditions is the subject of research. Information about the financial status and efficiency of financial management under inflationary conditions is true and accurate if it’s adjusted for inflation. The methodology for assessment of efficiency of industrial enterprises’ financial management under inflationary conditions was described. This technique of estimation allows to separate the inflationary component from financial statements by using the price deflators taking into consideration the branch and regional special aspects of a particular enterprise. The methods of empirical research include observation, description, comparison; methods of theoretical research are the method of abstracting; and general logical methods are analysis, synthesis, etc. The scientific novelty is that written methodology includes the computation algorithm of separating the inflationary component. Financial indicators «cleaned» from inflation will be the basis for making rational investment and management decisions.
Keywords: efficiency of financial management, performance indicators, segments of financial management, financial statements, financial management, industrial enterprise, methodology for assessment of efficiency, inflation, inflation influence, price deflators
DOI: 10.7256/2409-7802.2017.1.21224
Article was received: 27-11-2016

Review date: 27-11-2016

Publish date: 16-01-2018

This article written in Russian. You can find full text of article in Russian here.

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