Management of the organization’s debt load based on its assessment
Aim. Assess the current level of debt burden of an economic entity as a factor of financial security and improve its management mechanisms. Methodology. The study applied theoretical and empirical methods, including analysis, generalization, study of the results of activities. The results of the study were analyzed and interpreted considering the previous analysis of the literature and methodology. Conclusions were drawn about the influence of various factors on the problem under consideration. Results. Based on the three-year period, the level of the debt burden of the organization of the food industry was assessed, the structure of the debt, the dynamics of its changes were determined, the dynamics of the tax burden was analyzed using several methods, and indicators characterizing the dependence of the organization on borrowed funds were studied. Research implications. Consists in clarifying the indicators used in assessing the impact of the organization’s activities from external obligations, as well as in modeling the level of the organization’s debt burden based on the forecast.
Authors
- A.V. NOSOV
- О А Тагирова
- O. V. Novichkova
Institutions
- Penza State Agricultural Academy (RU)
Publication Details
- Journal
- Bulletin of the State University of Education Series Economics
- Published
- 2025-06-06
- DOI
- https://doi.org/10.18384/2949-5024-2025-2-76-91
- Primary Topic
- Enterprise Management and Information Systems
- Type
- article
- Field-Weighted Citation Impact
- 0.00