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DEVELOPMENT OF STRATEGY FORMATION OF BORROWED FINANCIAL RESOURCES

Abstract

The problem analysis of the implications of using debt financial resources in the economy is always a problem for the company, so the subject of the proposed work is devoted to the study of this issue, and the current practical course using debt financial resources in the work fully scientifically researched and identified shortcomings.
Since the information on the financial results of the LLP is important information for the institutions participating in this institution, the procedure for completing the statement of income and expenses is included in the annual and quarterly reports of the company.
As an element of the company's commitment to analyze its financial results, it first introduces an assessment of changes in each indicator for the analyzed period (indicators of “cross–analysis”); Horizontal analysis – comparison of each reporting position with the previous year;
Secondly, estimates of incomes and changes in their structure (indicators of "vertical analysis"); Vertical analysis – determining the structure of final financial indicators by determining the impact of each reporting position on the overall result;
Thirdly, in a number of periods, at least in the general development of indicators (“trend analysis”); Trend analysis is the tendency to determine the trend of each reporting position with previous periods, i.e. The main dynamics of the refined index dynamics at individual stages and sudden impacts. With the help of a trend, a possible value of future figures is formed, after which a prospective forecast analysis is performed;
Fourth, the identification and quantitative assessment of the causes of changes in income indicators.

About the Authors

M. M. Valieva
M. Kozybayev North Kazakhstan state university
Kazakhstan


А. S. Hamzina
M. Kozybayev North Kazakhstan state university
Kazakhstan


D. H. Sagandykova
M. Kozybayev North Kazakhstan state university
Kazakhstan


References

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2. Бердалиев К.Б., Cатқалиева Т.C., Cейтқазиева А., Инновациялық менеджмент, Алматы, 2017 жыл.

3. Маcалимов C.Ж., Зиядин C.Т., Қаржылық менеджмент: Оқу құралы. – Cемей: Printmaster, 2016ж. – 120б ет.

4. Нарықтық экономикадағы қаржы менеджментiнiң маңызы және қажеттiлiгi // Экономика негiздерi. Оcновы экономики. – 2017 – № 3 – 75–88 бет.

5. http://www.stat.gov.kz.


Review

For citations:


Valieva M.M., Hamzina А.S., Sagandykova D.H. DEVELOPMENT OF STRATEGY FORMATION OF BORROWED FINANCIAL RESOURCES. Vestnik of M. Kozybayev North Kazakhstan University. 2019;(1 (42)):97-101. (In Kazakh)

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ISSN 2958-003X (Print)
ISSN 2958-0048 (Online)