Assessment of financial stability taking into account the industry-specific characteristics of an organization's activities: Developing methodological aspects
Subject. This article deals with new methodological approaches to assessing the financial stability of an organization in auditing, taking into account industry-specific nature and the impact of the business environment on the emergence of risks. Objectives. The article aims to develop methodological approaches to assessing an organization's financial stability by integrating external and internal factors (taking into account industry-specific nature) and levels of risk situations in the context of achieving business objectives. Methods. For the study, we used the methods of generalization and comparison, analysis and synthesis, risk assessment, and the expert assessment approach. Results. The article demonstrates that changes in industry factors affect the financial condition of an organization and trigger risks, and it proposes a model that integrates key determinants of financial stability with business objectives. It recommends using a comprehensive approach to assessing resilience, which involves combining financial indicators and levels of risk situations. Conclusions and Relevance. The proposed approach, which combines financial indicators with industry-specific characteristics and risk levels, provides an adequate assessment of the financial condition. The methodology identifies the interconnections of factors in the areas of finance, investments, labor relations, and technology, which helps maintain sustainability and development in a competitive market. The research results can be used to assess the financial condition and development prospects of the organization within the framework of a financial audit.
Alborov R.A., Kozmenkova S.V., Alborov G.R. [Development of audit as a type of economic control of financial and economic activities of organizations]. Ekonomika sel’skokhozyaistvennykh i pererabatyvayushchikh predpriyatii, 2025, no. 9, pp. 86–92. (In Russ.) DOI: 10.31442/0235-2494-2025-0-9-86-92 EDN: MSDQEE
Ostaev G.Ya., Kozmenkova S.V., Alborov G.R. [Economic assessment of crop yields: Estimation and analysis]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, iss. 2, pp. 98–118. (In Russ.) DOI: 10.24891/ia.28.2.98 EDN: BSJJIY
Kozmenkova S.V., Kemaeva S.A. [Audit: Critical issues and development paths]. Mezhdunarodnyi bukhgalterskii uchet, 2015, vol. 18, iss. 3, pp. 31–43. (In Russ.) EDN: TLXPWT
Kozmenkova S.V., Selezneva I.A., Shlyapnikova E.A. et al. [Analyzing the impact of sources of financing of organization's activities on ensuring its economic security]. Ekonomicheskii analiz: teoriya i praktika, 2024, vol. 23, no. 5, pp. 927–941. (In Russ.) DOI: 10.24891/ea.23.5.927 EDN: CKMIMR
Lavrent’ev V.A., Yashkova E.V., Sukhodoev D.V. [Company equity management]. Nauka Krasnoyar’ya, 2022, vol. 11, no. 1-2, pp. 146–150. (In Russ.) EDN: UYOPOE
Panakhova E.M. [Managing the company's non-current capital]. Vestnik Cheboksarskogo filiala Rossiiskoi akademii narodnogo khozyaistva i gosudarstvennoi sluzhby pri Prezidente Rossiiskoi Federatsii, 2020, no. 2, pp. 69–76. (In Russ.) EDN: IRRSNU
Vybornova A.A., Plaksina A.M. [To the question of the analysis of liquidity and solvency of the enterprise]. Vestnik Luganskogo gosudarstvennogo universiteta imeni Vladimira Dalya, 2022, no. 10, pp. 36–37. (In Russ.) EDN: ETCJJN
Mishchenko E.A., Moiseenko E.A. [Diagnostics of the financial condition of commercial organizations]. Ekonomika i biznes: teoriya i praktika, 2019, no. 3-2, pp. 27–31. (In Russ.) DOI: 10.24411/2411-0450-2019-10430 EDN: SXPTWR
Tyulyubyakina N.Yu. [Use of integrated methods of financial evaluation sustainability of the organization]. Ekonomika i biznes: teoriya i praktika, 2018, no. 12-2, pp. 151–154. (In Russ.) DOI: 10.24411/2411-0450-2018-10280 EDN: VRIKAK
Sungatullina L.B., Safiullina A.A. [Economic diagnostics of organization’s payment obligations fulfillment on the basis of scenario approach]. Ekonomicheskii analiz: teoriya i praktika, 2023, vol. 22, iss. 7, pp. 1330–1345. (In Russ.) DOI: 10.24891/ea.22.7.1330 EDN: XROAGV
Pinchuk T.I. [Efficient management of own capital as a basis of financial stability and security companies]. Ustoichivoe razvitie nauki i obrazovaniya, 2018, no. 9, pp. 23–30. (In Russ.) EDN: MFLIZN
Sungatullina L.B., Fatykhova R.Kh. [The relationship between financial results and financial stability of an organization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2020, no. 14, pp. 25–31. (In Russ.) EDN: XJGOFC
Kozmenkova S.V., Kulikova L.I., Lyzhova A.V. [Business risks: disclosure of information in accounting reports]. Kazanskii ekonomicheskii vestnik, 2024, no. 5, pp. 32–41. (In Russ.) EDN: AFVLMP
Luneva E.I. [Russian business in a changing environment: current trends and challenges]. Ekonomika i upravlenie: problemy, resheniya, 2025, vol. 2, no. 7, pp. 84–90. (In Russ.) DOI: 10.36871/ek.up.p.r.2025.07.02.008 EDN: VGZVPK
Sizova E.I., Zhutaeva E.N. [Features of the use of expert methods in assessing business risks]. Tsifrovaya i otraslevaya ekonomika, 2025, no. 2, pp. 30–34. (In Russ.) EDN: WSKKCU
Sungatullina L.B., Chupova Yu.I. [Financial diagnostics of an economic entity’s activities]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2020, no. 6, pp. 16–22. (In Russ.) EDN: JPFLVD
Pshenichnikova O.V., Khalina A.V. [Diagnosis of financial stability in the context of improving financial status of the organization]. Politika, ekonomika i innovatsii, 2018, no. 4, pp. 11–15. (In Russ.) EDN: VPJIQU
