Archive
2020 78 79 80      
2019 72 73 74 75 76 77
2018 66 67 68 69 70 71
2017 60 61 62 63 64 65
2016 54 55 56 57 58 59
2015 48 49 50 51 52 53
2014 42 43 44 45 46 47
2013 36 37 38 39 40 41
2012 30 31 32 33 34 35
2011 26 27 28 29    
News
Submit your article
Newsletter


Issue № 47. December 2014

Ratio Analysis of Budgetary and Autonomous Entities’ Financial Standing

Igor Y. Arlashkin

Research Fellow, Center for Research on Regional Reforms, Russian Presidential Academy of National Economy and Public Administration; Research Fellow, Analytical Center of Financial Researches, Financial Research Institute, Moscow, Russian Federation.
E-mail: igor-arlashkin@mail.ru

The article deals with the problem of using financial ratios in order to evaluate budgetary and autonomous entities’ financial standing. Using financial ratios becomes more and more important as budgetary and autonomous entities become more and more financially independent of their founders. Ratio analysis in the public sector is not developed enough, and financial ratios traditional for private sector should be reconsidered before applying them to budgetary and autonomous entities. The article defines the most appropriate ratios and conditions of using them.

Keywords

Budgetary entities, autonomous entities, financial standing, ratio analysis.

Comments:
No material published in this journal may be reproduced in print or in electronic form without a link to "E-journal. Public Administrarion".
119991, Room A-710, Shuvalovskiy building, Lomonosov Moscow State University
(27/4, Lomonosovskiy Avenue); phone: +7 (495) 930-85-71
Copyright © 2015 SPA MSU


Яндекс.Метрика