title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÑÐµÑÐ° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Â«ÐÐÐ ÐÑÐ¼Ð¿ÐµÐ»ÐºÐ¾Ð¼Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Balance sheet as a tool for accounting and management in organizations (on the example of PJSC Â«VimpelComÂ»)
Creators: name: Ð£ÑÐ³Ð°ÑÑÐµÐ²Ð°, Ð¯Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ
Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÑ
Ð¿Ð°ÑÑÐ¸Ð²
Ð°ÐºÑÐ¸Ð²
Balance sheet
assets
current assets
liabilities
liquidity

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: ÐÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½Ñ ÑÑÐµÑÐ° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÑÐ¼Ð¿ÐµÐ»ÐºÐ¾Ð¼Â»). Ð¦ÐµÐ»Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°Ð»Ð°ÑÑ Ð² Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ð¸ Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ð¸ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÑ ÑÐ¿Ð¾ÑÐ¾Ð±Ð¾Ð² Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´Ð»Ñ Ð¿Ð¾Ð»Ð½Ð¾ÑÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð¾Ð±ÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐºÐ°Ð·Ð°Ð½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸:- Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ;-Â ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° ÐºÐ°Ðº Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ° ÑÑÐµÑÐ° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð² ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÑ ÑÐ°Ð·Ð½ÑÑ ÑÑÐµÑÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸;-Â Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ ÑÐ°ÑÑÐµÑÐ¾Ð² ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÐ¸, ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð´ÐµÐ»Ð¾Ð²Ð¾Ð¹ Ð°ÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸;- ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½ Ð¿Ð¾ÑÑÐ´Ð¾Ðº ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð°ÐºÑÐ¸Ð²Ð° Ð¸ Ð¿Ð°ÑÑÐ¸Ð²Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð² ÐÐÐ Â«ÐÑÐ¼Ð¿ÐµÐ»ÐºÐ¾Ð¼Â», Ð² ÑÐ¾Ð¼ ÑÐ¸ÑÐ»Ðµ ÑÐ°ÑÑÐµÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð², ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸Ð·ÑÑÑÐ¸Ñ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ;-Â Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð²Ð°ÑÐ¸Ð°Ð½ÑÑ Ð´Ð»Ñ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«ÐÑÐ¼Ð¿ÐµÐ»ÐºÐ¾Ð¼Â». Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ ÑÐ°Ð±Ð¾ÑÑ ÑÐ°Ðº Ð¶Ðµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¿ÑÐ¾Ð²ÐµÑÐºÐ° Ð³Ð¸Ð¿Ð¾ÑÐµÐ· Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÐµÐ¹ Ð¾ ÑÐ¾Ð¼, ÑÑÐ¾ Ð´Ð»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð´Ð¾ÑÑÐ°ÑÐ¾ÑÐ½Ð¾ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¸ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ°, ÑÐ°ÑÑÐµÑÐ¾Ð² ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÐ¸, Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸.
description: Topic of the final qualification work: Balance sheet as a tool for accounting and management in organizations (on the example of PJSC Â«VimpelComÂ»). The purpose of this work was to describe and consider additional methods of analysis for a complete and objective assessment of financial stability. To achieve this goal, the following tasks were set and solved:-Â theoretical aspects of the formation and analysis of the balance sheet of the enterprise;- consideration of the possibility of using the balance sheet as a tool for accounting and management in companies in various fields of activity;-Â research and application of calculations of liquidity ratios, financial statements, business activity indicators;-Â  reviewed the procedure for the formation of assets and liabilities of the balance sheet in PJSC VimpelCom, including the calculation of financial ratios characterizing solvency and financial stability;-Â Proposed options for improving the financial condition of PJSC Â«VimpelComÂ».In the process of work, the hypotheses of researchers were also tested that to assess the financial condition of an enterprise, it is enough to bring a horizontal and vertical analysis of the balance sheet, calculate liquidity ratios, solvency and financial stability.