Bulletin of
Vitebsk State
Technological
University

ABSTRACT

The income and expenses of a commercial organization are one of the most important objects of economic analysis and are in the constant field of view of theoretical economists and practitioners. Recently, many economists have been paying attention to the need not only for a structural and dynamic analysis of the income and expenses of a commercial organization, but also for assessment of their quality. Appropriate criteria and indicators were developed. The application of the developed methods in the conditions of real economic entities does not always allow us to draw an unambiguous conclusion about the quality of their income and expenses incurred due to the divergence of the obtained values of indicators. The problem of assessing the quality of income in integration forms of associations is particularly relevant, which would allow for the ranking of individual organizations that are part of them, not only by size, but also by the quality of income received. This study attempts to develop a tool to solve this problem. The purpose of the study is to develop a methodology for the integral assessment of the quality of income and expenses of a commercial organization and its validation in the conditions of one of the integration forms of associations. The object of the study is the State Association "Vitebsk concern "Meat and Dairy Products". The scientific novelty of the research is an attempt to develop a methodology for the integral assessment of the quality of income and expenses based on the synthesis of a scoring model, taking into account the weighting coefficients of individual criteria and their point evaluation. The validation of the developed model in the conditions of the selected object of research has shown that it can be used not only to differentiate the structural units of the association, but also to identify the most problematic areas in the management of income and expenses of a particular commercial organization.

Integral Assessment of the Quality of Income and Expenses of Organizations Based on Scoring Models