Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

18(147) – 2009 June

Functional balance sheet and its application in the analysis of development of investment activity (by example of Russian enterprises of telecommunications)

Vol. 8, Iss. 18, JUNE 2009

Available online: 30 September 2009

Subject Heading: The financial analysis

JEL Classification:

Molchanova O.V. candidate of economic sciences, professor, head of the department “Accounting, analysis of business and audit”, Astrakhan’ State Technical University

Nosova I.L. economist of the branch in Astrakhan’ region FGUP “Radiochastotniy Tsentr Yuzhnogo Federal’nogo okruga”, seeker of the department “Accounting, analysis of business and audit”, Astrakhan’ State Technical University ;

Authors of the article consider possibility of application of interconnection of indicators of net circulating capital and need in circulating capital calculated on the basis of functional balance sheet, for analysis of development of investment activity of the enterprise. Favorable, relatively favorable and unfavorable situations for development of investment activity.

Keywords: investments, activity, need, turnover, capital, situation, matrix, functional, balance, report, circulating capital

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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