A relationship analysis for creditworthiness and unprofitableness for industrial enterprises

Аuthors

Gusarova Y. V.^*, Klonitskaya A. Y.^**

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

*e-mail: gusarova-yulia@rambler.ru
**e-mail: economy502@mai.ru

Abstract

An original technique is suggested to diagnose unprofitability causes for industrial enterprises. Main research goal is detection of «fictitious» unprofitability indicators for the enterprises basing on interconnections between their indexes of tax loading and paying capacity. The unprofitability causes are described as well as their indicators in external accounting statements. Influence measures are suggested to prevent «improper» business.

Keywords:

creditworthiness; diseconomies; causes of losses; money flow; social income; loading