Avaliação dos aspectos financeiros das pequenas e médias empresas: experiência russa

Autores

  • I. L. Litvinenko Moscow State University of Humanities and Economics, Moscow, Russia
  • Ju. S. Pinkovetskaya Ulyanovsk State University, Ulyanovsk, Russia
  • A. E. Sergeeva The Russian Presidential Academy of National Economy and Public Administration (RANEPA)
  • S. V. Laptev Finance University under the Government of the Russian Federation, Moscow, Russia
  • M. G. Kriklivaya Southern University (IMBL), Rostov-on-Don, Russia
  • A. S. Li Rostov State University of Economics, Rostov-on-Don, Russia

Palavras-chave:

resultados financeiros, lucros e perdas, microempresas (microempresas), pequenas empresas, médias empresas, indústrias, Rússia

Resumo

O objetivo deste estudo foi avaliar as principais finanças de uma série de microempresas, pequenas e médias empresas agrupadas por setor. Este artigo trata dos resultados da avaliação de tais finanças como o resultado financeiro líquido das empresas, a proporção de empresas lucrativas e deficitárias, a rentabilidade dos produtos fabricados e vendidos, os níveis atuais de lucros e perdas, respectivamente, por lucro e perda empresa de fabricação. A dinâmica de tais finanças durante o período de 2010 a 2014 foi apresentada. Relatórios contábeis e estatísticos foram usados como dados de entrada. No decorrer desta pesquisa, ficou provado que, durante esse período, as empresas lucrativas representavam cerca de 80%. No entanto, o nível de lucratividade não dependia do tamanho de uma empresa. A maior proporção de empresas lucrativas foi observada em setores como educação e comércio. O resultado financeiro líquido por empregado nas microempresas foi significativamente superior ao das médias empresas e pequenas empresas. Os resultados deste estudo podem ser usados para validar planos e programas de desenvolvimento de negócios para várias regiões e setores da economia russa.

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Biografia do Autor

I. L. Litvinenko, Moscow State University of Humanities and Economics, Moscow, Russia

PhD in Economics, Associate Professor, Department of Economy and Innovation, Moscow State University of Humanities and Economics, Moscow, Russia

Ju. S. Pinkovetskaya, Ulyanovsk State University, Ulyanovsk, Russia

PhD in Economics, Associate Professor, Department of Economic Analysis And State Management, Ulyanovsk State University, Ulyanovsk, Russia

A. E. Sergeeva, The Russian Presidential Academy of National Economy and Public Administration (RANEPA)

PhD in Economics, Associate Professor, Vice Head of State Regulation of the Economy Department, The Russian Presidential Academy of National Economy and Public Administration (RANEPA)

S. V. Laptev, Finance University under the Government of the Russian Federation, Moscow, Russia

Doctor of Economics, Professor of the Department of Corporate Finance and Corporate Governance, Finance University under the Government of the Russian Federation, Moscow, Russia

M. G. Kriklivaya, Southern University (IMBL), Rostov-on-Don, Russia

PhD in Economics, Associate Professor, Department of Management, Academic Director of the Southern University (IMBL), Rostov-on-Don, Russia

A. S. Li, Rostov State University of Economics, Rostov-on-Don, Russia

PhD in Economics, Associate professor, Department of state and municipal management and economic security, Rostov State University of Economics, Rostov-on-Don, Russia

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Publicado

2018-02-27

Como Citar

Litvinenko, I. L., Pinkovetskaya, J. S., Sergeeva, A. E., Laptev, S. V., Kriklivaya, M. G., & Li, A. S. (2018). Avaliação dos aspectos financeiros das pequenas e médias empresas: experiência russa. Amazonia Investiga, 7(12), 279–286. Recuperado de https://amazoniainvestiga.info/index.php/amazonia/article/view/619

Edição

v. 7 n. 12 (2018)

Seção

Articles