Improvement of tools to assess the implementation of financial potential of corporations

• Published in: E3S web of conferences 2024, Vol.549, p.9002
• Main Authors: Zakirova, Alsou, Klychova, Guzaliya, Ostaev, Gamlet, Kondratiev, Dmitry, Nigmetzyanov, Almaz, Nikitenko, Igor
• Format: Article
• Language: English
• ISSN: 2267-1242; 2267-1242
• DOI: 10.1051/e3sconf/202454909002

The article is devoted to the formation and realization of the financial potential of large organizations (corporations). The purpose of research is oriented on development and substantiation of methodical toolkit of an estimation of this monetary benefit including corresponding techniques, for the objective analysis of indicators of realization by corporations of the financial potential and revealing of reserves on improvement of these indicators. Assessment of monetary benefit, which is an increase in cash receipts for the period under study, should be composed of cost effects due to the dynamics of capital productivity (an indicator of efficiency of total assets use) and the cost of capital. The comparison of the calculated parameters will give an answer about the quality of realization of financial potential by corporations. The methods presented in work and the researches carried out on their basis on the materials of one of corporations allow to develop corrective measures for increase of efficiency of use of the capital as a fundamental factor indicator of the monetary benefit.