Methods of assessing the paying capacity of an agricultural firm considering the operating mode

In Economic operators Finance theory they have described many models and approaches to assessing the criteria of a firm’s ability to be liable for its debts to the contractors. Despite the fact that the issue of submitting to payment discipline is extremely important nowadays, in practice these appr...

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Main Authors: Brodunov Andrey, Bushueva Natalya, Pizhurin Andrey, Berezina Ekaterina
Format: Article
Language:English
Published: EDP Sciences 2021-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/34/e3sconf_uesf2021_06060.pdf
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spelling doaj-cf56a51446934bc68d91b1e1b95708502021-05-28T13:53:12ZengEDP SciencesE3S Web of Conferences2267-12422021-01-012580606010.1051/e3sconf/202125806060e3sconf_uesf2021_06060Methods of assessing the paying capacity of an agricultural firm considering the operating modeBrodunov Andrey0Bushueva Natalya1Pizhurin Andrey2Berezina Ekaterina3Moscow Witte UniversityMoscow Witte UniversityMoscow State University of Civil EngineeringVyatka State UniversityIn Economic operators Finance theory they have described many models and approaches to assessing the criteria of a firm’s ability to be liable for its debts to the contractors. Despite the fact that the issue of submitting to payment discipline is extremely important nowadays, in practice these approaches and models are used in checking the potential paying capacity either of the contractor or of one’s own firm. The main issue consists in the fact that many rather dogmatic criteria used in the process actually do not lead to accurate results, thus resulting in quite the opposite conclusions due to their abstractedness, as well as to ‘uncertainty’ of the input data. The aim of the paper is to show the ways of calculating one of the key and the most currently used criterion of paying capacity – the absolute liquidity ratio. The paper considers advantages and disadvantages of the already existing approaches, analyzes the results of a negligent approach to payment capacity analysis by the example of calculating the criterion in question. The theoretical background is offered for practical approbation of the viability of the method offered in the paper. The practical part offers a set of successive calculations, shows the algorithm of the calculations according to the method in question.https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/34/e3sconf_uesf2021_06060.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Brodunov Andrey
Bushueva Natalya
Pizhurin Andrey
Berezina Ekaterina
spellingShingle Brodunov Andrey
Bushueva Natalya
Pizhurin Andrey
Berezina Ekaterina
Methods of assessing the paying capacity of an agricultural firm considering the operating mode
E3S Web of Conferences
author_facet Brodunov Andrey
Bushueva Natalya
Pizhurin Andrey
Berezina Ekaterina
author_sort Brodunov Andrey
title Methods of assessing the paying capacity of an agricultural firm considering the operating mode
title_short Methods of assessing the paying capacity of an agricultural firm considering the operating mode
title_full Methods of assessing the paying capacity of an agricultural firm considering the operating mode
title_fullStr Methods of assessing the paying capacity of an agricultural firm considering the operating mode
title_full_unstemmed Methods of assessing the paying capacity of an agricultural firm considering the operating mode
title_sort methods of assessing the paying capacity of an agricultural firm considering the operating mode
publisher EDP Sciences
series E3S Web of Conferences
issn 2267-1242
publishDate 2021-01-01
description In Economic operators Finance theory they have described many models and approaches to assessing the criteria of a firm’s ability to be liable for its debts to the contractors. Despite the fact that the issue of submitting to payment discipline is extremely important nowadays, in practice these approaches and models are used in checking the potential paying capacity either of the contractor or of one’s own firm. The main issue consists in the fact that many rather dogmatic criteria used in the process actually do not lead to accurate results, thus resulting in quite the opposite conclusions due to their abstractedness, as well as to ‘uncertainty’ of the input data. The aim of the paper is to show the ways of calculating one of the key and the most currently used criterion of paying capacity – the absolute liquidity ratio. The paper considers advantages and disadvantages of the already existing approaches, analyzes the results of a negligent approach to payment capacity analysis by the example of calculating the criterion in question. The theoretical background is offered for practical approbation of the viability of the method offered in the paper. The practical part offers a set of successive calculations, shows the algorithm of the calculations according to the method in question.
url https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/34/e3sconf_uesf2021_06060.pdf
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