On the difficulties of calculating the liquidity and asset turnover of an organization’s assets and their coordination in the framework of the factor model

UDC 657

Authors

Slobodnyak I.A., Kuznetsova N.V.

Abstract

The article is devoted to the methodology for analyzing the liquidity and asset turnover of an organization. The first part of the study contains a critical analysis of the literature regarding controversial issues in calculating liquidity and turnover ratios. The authors substantiate that some of the methodological provisions that cause controversy in the professional environment are indeed complex debatable issues. At the same time, a significant part of the controversial issues related to the calculation of the coefficients described in the specialized literature are not. In the second part of the study, the author’s model is proposed, which combines indicators of profitability, solvency, turnover, capital structure. Using this model will allow you to evaluate the influence of factors on the resulting indicator (when implementing a control action on other indicators.

Keywords

asset turnover, liquidity of assets, profitability, solvency, analysis of financial condition, multiplicative model.