Статья

Approaches to Forming the Rating of Automotive Industry Enterprises Based on Financial Statements

N. Akulenko, A. Esina,
2021

The article presents the results of developing a methodology for rating the enterprises of the automotive industry. The tasks formulated in the Consolidated Strategy for the Development of the Manufacturing Industry require an increase in innovation activity and the development of the export potential of enterprises in the automotive industry. The formation of a monitoring system for this sector of the economy will contribute to the achievement of the planned indicators. A review of the rating methods used in practice has shown that most of them are based on the assessment of traditional areas, including the level of business activity, profitability, and financial condition of enterprises. With regard to high-tech enterprises the ratings cover a limited number of organizations, due to the specifics of the information used and the declarative nature of participation. The methodology developed by the authors for rating enterprises in the automotive industry is based primarily on taking into account the innovative component of organizations' activities. For these purposes, a system of indicators based on information reflected in the financial statements of enterprises has been proposed, which increases the objectivity of the results of comparative analysis and allows it to be used for mass valuation of enterprises.

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  • 1. Version of Record от 2021-03-09

Метаданные

Об авторах
  • N. Akulenko
    Plekhanov Russian University of Economics
  • A. Esina
    Plekhanov Russian University of Economics
Название журнала
  • IOP Conference Series: Earth and Environmental Science
Том
  • 666
Выпуск
  • 6
Номер гранта
  • undefined
Тип документа
  • journal article
Тип лицензии Creative Commons
  • CC BY
Правовой статус документа
  • Свободная лицензия
Источник
  • scopus