DOI: 10.33917/mic-4.117.2024.65-71

Presents an analysis of methods for reducing financial losses in a company; types of risks are systematized; an algorithm for monitoring and minimizing financial risks is presented using the Altman model and the Taffler model as an example.

References:

1. Galimulina F.F., Zhukovskaya I.V., Komissarova I.P., Shinkevich A.I., Mayorova A.N., Astafyeva I.A., Klimova N.V., Nabiullina K.R. Technology Platforms as an Efficient Tool to Modernize Russia’s Economy. International Journal of Economics and Financial Issues. 2016;6(1):163–168.

2. Zhukovskaya I.V. Specifics of Investment Project Risk Management in Industry. Economics and Management. 2010;2:53–56.

3. Financial Risk Management: Textbook and Workshop for Universities / I.P. Khominich [et al.]; edited by I.P. Khominich. 3rd ed., revised and enlarged. Moscow: Yurait Publishing House, 2024. 582 p.

4. Data from the electronic database system «Kontur-Fokus» and «SBIS».

DOI: 10.33917/mic-6.95.2020.40-46

The paper discusses the approaches to the transformation of estimates of short-term liabilities, high-liquidity assets, receivables and enterprise reserves based on the essential economic content of the components included in them and disguised by accounting when compiling the balance sheet. Differences in real and accounting estimates are shown, which can significantly distort the true estimates of Companies solvency indicators.