Authors
Arzybaev A.A., Turgunbaev M.Zh., Ergeshov M.K.
Abstract
This article discusses the issues of the methodology of analysis of corporate management of financial activities of enterprises. The establishment and development of the management mechanism, the corporatization and privatization of state property and, as a result of this large-scale process, the increase in the number of enterprises of various organizational and legal forms of management, the deepening of contacts with foreign partners (creation of joint ventures, provision of investments, etc.) require a new systems for organizing financial accounting and reporting, closely integrated with the international system; a new assessment of the analytical capabilities and advantages of the information contained in the financial statements; maximum use of its external and internal users in their commercial interests to justify and make optimal management decisions. With the expansion of the circle of users of accounting information on the financial activities of commercial organizations, the purpose of which is to profit and increase competitiveness, the interest of participants in the economic process to objective and reliable information about their financial situation and business activity is growing significantly. All subjects of market relations - owners, shareholders, investors, auditors, banks, exchanges, suppliers and buyers, insurance companies and advertising agencies - are interested in an unambiguous assessment of the financial viability, competitiveness and reliability of their partners.
Keywords
analysis, corporate governance, methods, indicators, indicators, assessment, accounting, capital, funds.
