Methodological approaches to assessing the small trade organizations financial condition

• Konvisarova E.V.

  E. V. Konvisarova. Vladivostok State University of Economics and Service. Vladivostok. Russia

• Levchenko T.A.

  T. A. Levchenko. Vladivostok State University of Economics and Service. Vladivostok. Russia

Abstract. For the successful development of a company, its survival in the market in a competitive environment, it is necessary to analyze the financial condition. Despite the abundance of techniques, there are serious problems in their application in practice. Most of the methodologies were developed for large industrial companies and are not suitable for use and interpretation of indicators by small trade organizations. Therefore, the purpose of the article was to develop a methodological toolkit for analyzing the financial condition of small trading companies. The methods of work were: generalization and comparison of modern methods of analyzing the fi-nancial condition in Russia and
abroad, identifying the features of the main methods of analyzing the financial condition, each of which performs its own task, justifying the use of the coefficient method for analyzing the financial condition of small businesses, identifying the specifics of trade organizations
that affect the assessment of their financial condition. The result of the work is a developed system of indicators for assessing the financial condition of a small trade organi-zation, including a set of thematically grouped coefficients and proposed threshold values for wholesale and retail trade. The testing of the developed toolkit was carried out on the example of a typical trade organization (a small enterprise engaged in the wholesale of household chemi-cals). The analysis of the financial condition of this organization showed the expediency and ef-fectiveness of using the proposed methods.
Keywords: financial condition, methodological approach, small business, trade, coefficient method, threshold value.