THE WAY TO INCREASE INFORMATION CAPACITY OF FINANCIAL STATEMENTS

Authors

  • Andrey Tonkikh Izhevsk State Technical University named after M.T. Kalashnikov, Russia
  • Mariya Makarova Izhevsk State Technical University named after M.T. Kalashnikov, Russia
  • Anton Ostaltsev Izhevsk State Technical University named after M.T. Kalashnikov, Russia

DOI:

https://doi.org/10.19044/esj.2013.v9n25p%25p

Abstract

The article suggests an approach designed to increase the effectiveness of financial statement analysis, as one of the main tools of corporate management. The authors define the disadvantages of existing methods and propose characteristics necessary for an effective decision supporting tool. The method of reference trends is shown to meet the preset requirements, which is proved by a supporting example.

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Published

2013-09-30

How to Cite

Tonkikh, A., Makarova, M., & Ostaltsev, A. (2013). THE WAY TO INCREASE INFORMATION CAPACITY OF FINANCIAL STATEMENTS. European Scientific Journal, ESJ, 9(25). https://doi.org/10.19044/esj.2013.v9n25p%p

Issue

Vol. 9 No. 25 (2013): ESJ September Edition

Section

Articles

License

This work is licensed under a Creative Commons Attribution 4.0 International License.