Analysis of the effectiveness and risks of entrepreneurial activity. Methodological aspects. Monograph

The book considers the essence of the effectiveness of entrepreneurial activity, developed a structured system of indicators to identify its level and the methodology of their calculation. A critical review of the methodological tools for factor analysis of the effectiveness and risks of entrepreneurial activity has been made and practical recommendations for its improvement are given. The author substantiates his position on the problems of developing determined factor models, performance indicators and evaluating their sensitivity to changing external and internal factors. The reader will find answers to the questions why there is no economic meaning to the ratio of net profit with the total assets, and the total amount of gross-made-with the amount of equity, how to correctly determine the profitability of sales, operational, aggregate and own capital, the effect and force of the influence of the operational and financial Levierja, the risk of insolvency, etc. For teachers, scientific and practical workers, students and undergraduates of higher educational institutions, as well as all those interested in the problems of analyzing the effectiveness of entrepreneurial activity