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Title: Analysis of business entities’ financial and operational performance under sustainable development
Authors: Levytska, Svetlana
Krynychnay, Irina
Akimova, Alina
Kuzmin, Oleg
Keywords: кафедра технології ресторанної і аюрведичної продукції
sustainable development
integrated reporting
non-financial reporting
financial and operating performance indexes
сталий розвиток
нефінансова звітність
інтегрована звітність
показник результативності фінансово-господарської діяльності
Issue Date: 2018
Citation: Analysis of business entities’ financial and operational performance under sustainable development / S. Levytska, I. Krynychnay, A. Akimova, O. Kuzmin // Фінансово-кредитна діяльність : проблеми теорії та практики. – 2018. – № 2 (25). – C. 122–127.
Abstract: Every year the number of users interested in non-financial reporting grows. Their aim is to assess company activity including not only their financial performance but also their contribution to social and economic development of society. However, non-financial reporting cannot provide full information to users in order to satisfy all their requirements. It is upon Integrated Reporting (IR), which refers to financial and non-financial indexes. In the article disclosure the analysis of financial and business performance technique for national entities (private as well as public sectors of economy) that would include using financial and non-financial indexes. To standardize financial and operating performance indexes, their possible comparison, macro and micro modeling, it is proposed to identify Index of performance, which is defined by the system of complex indexes: index (indicator) of reaching business entity economic indicators, index (indicator) for ecological efficiency, index (indicator) for social efficiency. It was grounded the necessity to calculate Quality coefficient assessment to avoid declarative achievement of ecological and social efficiency indexes, the quality of their performance.
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