Return on assets in terms of investment prospects

As a result of the transition of the Russian economy to the sphere of market relations, the cardinal change in relations to the information received from a particular economic entity about the economic state has become. The results of the financial activity of the company, its economic state are of interest not only to so-called external users, such as commercial banks, other investors, shareholders, tax, but without it, but also internal users of information - first of all, administration, managers, internal financial services Control.

As a result of ongoing reforms in the country, the entire economy has become the need for reform and a set of accounting statements. The main direction in this area should be a compromise between the capacity, volume, reliability and scientificness of financial documents and the possibility of their understanding by a wide range of recipients. This reporting should be readable and, most importantly, as transparent as possible. In carrying out this kind of transformation, investors and other external users are interested in order to determine the profitability of assets invested in a particular enterprise. It is clear that for representatives of internal users, such as the administration, special problems in order to learn the real indicators of such an aspect as the economic return on assets is absolutely no labor, since all management information is open to them, unlike external users. But it is the profitability of assets that characterizes in many ways the efficiency of the enterprise. As a consequence, it is the transparent and understandable financial statements that, for investors and shareholders, become the main information about the financial state of the organization.

If our enterprises and organizations of various forms of ownership, and first of all private, want to become really active and successful market participants in their segment, they should substantially increase the profitability of assets, without this indicator attracting investments, especially large ones, is impossible. As is known, in the entire civilized world it is the shareholders' capital that is the primary factor in the development of production, which implies that reforming towards transparency of accounting is one of the most important tasks for business owners, since in this situation the investment background will be more favorable.

At the same time I would like to note the fact that no matter how hard the owners and the accountant of the enterprise try to simplify the information, it is not possible to do this to the full, because it is inherently specific. It is clear that the profitability of assets characterizes the efficiency of the enterprise, but in addition, it is necessary to assess the profitability of assets supposedly invested in the project, it is necessary to conduct economic analysis to assess the prospects for development, and most importantly to understand how sustainable this most economic return on assets will be in the future .

An important aspect in conducting economic analysis of the information received from the accounting reporting is the organization of complexity and comprehensiveness. The point is that analyzing the profitability of assets and other indicators affected all areas of the organization's activities or enterprises that allow making forecasts, both in the short term and in the long term, which is more important for large 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.