result of the transition of the Russian economy to market relations has been a fundamental change in attitudes towards received from one or another business entity information on the economic condition.The financial results of the company, its economic state is interested not only the so-called external users, such as commercial banks and other investors, shareholders, tax, so far without it, but the internal users of information - first of all, the administration, managers, internal services financialcontrol.
As a consequence of the country's ongoing reforms across the economy was the need for reform and complex accounting.The main focus in this area should be a compromise between capacity, capacity, reliability and scientific character of financial instruments and the possibility of understanding a wide range of recipients.These statements should be readable and, most importantly, as transparent as possible.In carrying out this kind of transformation interested investors and other external users, in order to determine the return on assets invested in a particular company.It is understood that representatives of internal users, such as administration, special problems in order to find out the real indicators such as the economic aspects of the return on assets is not absolutely nothing of labor, as they open the entire management information, as opposed to external users.And it is characterized by the return on assets is largely the efficiency of the enterprise.As a consequence, it is possible transparent and clear financial reporting to investors and become shareholders of the basic information about the financial condition of the organization.
If our businesses and organizations of different ownership forms, and, above all, private, want to become really active and successful participants in the market in its segment, they should greatly increase the return on assets, without this figure to attract investments, especially large ones,impossible.As you know, throughout the civilized world, it is the shareholders' equity in the development of the prototype production, which means that the reform in the direction of transparency of accounting is a major concern for business owners, because in this situation, the investment pattern will be more favorable.
Here I would like to mention the fact that no matter how hard the owners and the accountant of the enterprise information easier to do so in full is not possible, because it is inherently specific.It is clear that the profitability of assets characterizes the efficiency of the company, but in addition, it is necessary to assess the profitability of assets allegedly contributed to the project, necessary and conduct an economic analysis to assess the prospects for development, and the main thing to understand how stable this is the economic return on assets will be in the future.
important aspect of the economic analysis of the information received from the financial statements is the organization of an integrated and comprehensive.The idea is that by analyzing the return on assets and other indicators have been affected all areas of the organization or company, allowing us to make predictions in the short-term and long-term, that is more important for larger projects.On the other hand the analysis must take into account that each of the analyzed parameters is a separate, often complex system with its own laws.
