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Economic methods for assessing the financial condition of exporters in the budget management system

Annotation

The normal functioning of any national political and legal system is possible only if it is in a state of security. According to the Federal Customs Service of Russia, the total amount of debt on payment of customs duties and penalties as of January 1, 2019 amounted to 49.2 billion rubles. As one of the hypotheses for the formation of debt, one can consider the impossibility of timely payment of customs duties as a result of a change, namely the deterioration in the financial condition of exporting enterprises. The analysis by indicators - the size of the property complex, the size of the authorized capital, the size of net assets characterizing the financial position of exporting enterprises revealed that there are not always direct links between the absolute indicators chosen as factors influencing the performance indicator. The risks of financial stability of the studied exporting enterprises are within the normative intervals, with the exception of the autonomy coefficient and the share of short-term debt in the total amount of liabilities. These calculations make it possible to classify risk groups of exporting enterprises according to the level of materiality.

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