ECONOMICS

Original Paper

UDC 658.153 © Z.K. Shapko, N.V. Galieva, Zh.K. Galiev, 2024

ISSN 0041-5790 (Print) • ISSN 2412-8333 (Online) • Ugol’ – Russian Coal Journal, 2024, № 6, pp. 78-81

DOI: http://dx.doi.org/10.18796/0041-5790-2024-6-78-81

Title

CORRELATION BETWEEN THE FINANCIAL RATIOS AND THE RATIOS OF CURRENT ASSET ELEMENTS OF COAL MINING COMPANIES

Authors

Z.K. Shapko, N.V. Galieva, Zh.K. Galiev

National University of Science and Technology MISIS (NUST MISIS), Moscow, 119049, Russian Federation e-mail: galiev-zhk.misis@mail.ru

Authors Information

Shapko Z.K. – добавить со стр. 81!!

National University of Science and Technology MISIS (NUST MISIS), Moscow, 119049, Russian Federation

Galieva N.V. – PhD (Economic), Associate Professor, Department of Economics, National University of Science and Technology MISIS (NUST MISIS), Moscow, 119049, Russian Federation

Galiev Zh.K. – Doctor of Economic Sciences, Professor, Department of Economics, National University of Science and Technology MISIS (NUST MISIS), Moscow, 119049, Russian Federation, e-mail: galiev-zhk.misis@mail.ru

Abstract

The article discusses the possibilities of establishing the relationship between financial coefficients and ratios of elements of current assets of coal mining enterprises. Formulas have been obtained that establish the relationship between the coefficients of absolute liquidity, intermediate coverage and current liquidity. Using the established relationship between the coefficients of absolute liquidity, interim coverage and current liquidity, the necessary amounts of cash and short-term financial investments, accounts receivable and inventory financing were determined. The possibility of establishing an appropriate ratio of individual elements of current assets in terms of working capital has been obtained.

Keywords

Financial ratios, current assets, elements of current assets, absolute liquidity ratio, interim coverage ratio, current liquidity ratio, cash and short-term financial investments, accounts receivable, inventories.

References

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For citation

Shapko Z.K., Galieva N.V., Galiev Zh.K. Correlation between the financial ratios and the ratios of current asset elements of coal mining companies. Ugol’. 2024;(6):78-81. (In Russ.). DOI: 10.18796/0041-5790-2024-6-78-81.

Paper info

Received March 15, 2024

Reviewed May 16, 2024

Accepted May 26, 2024