Issue |
E3S Web Conf.
Volume 208, 2020
First Conference on Sustainable Development: Industrial Future of Territories (IFT 2020)
|
|
---|---|---|
Article Number | 03049 | |
Number of page(s) | 8 | |
Section | Sustainable Economy | |
DOI | https://doi.org/10.1051/e3sconf/202020803049 | |
Published online | 24 November 2020 |
Analysis of financial indicators used to assess the sustainability of companies
Al-Farabi Kazakh National University, al-Farabiave., 71, 050040 Almaty, Kazakhstan
* Corresponding author: vip.erdavletova@mail.ru
The authors present a methodology for using financial indicators to assess the value of companies. The article is dedicated to a comprehensive research of EBITDA. As a research objective, the authors identified an attempt to solve the problem of companies’comparability with identical proportions of financial results, the possibility of identifying the most financially stable companies. Based on the analysis of various interpretations, applying of this indicator in different directions is considered. As a component of various coefficients that characterize the company’s financial stability, it’s recommended to use the EBITDA indicator. The behooves and opportunities that open up when using it are revealed. The research shows to the need to apply this indicator, because this coefficient is able to more fully reveal the stability of the company, by increasing the amount of real profit, the amount of which is limited due to the presence of a large share of non-cash expenses in companies. In the process of research, such general scientific methods as monitoring, comparison, description, systematic and analytical approach, comparative analysis, scientific abstraction, expert assessment, analysis of reasons and consequences were used.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.