
CONCEPTUAL APPROACH TO PERFORMANCE ASSESSMENT AND INTENSIFICATION OF CORPORATE FINANCE
Abstract: The article discloses the author's position on the issues of calculating indicators reflecting the efficiency and intensification of the finances of organizations engaged in large business (corporate finance), which is the most popular among both the population and the state, due to their possession of hypertrophic resource potential, which they need rationally ( effectively) apply in the process of carrying out economic activities, including absolute leadership financial opportunities. It is based on the diversification of corporations' activities, which is a set of operational, investment, financial commercial transactions with corresponding cash receipts (results) and payments (costs), when comparing them with each other, performance indicators are formed that affect their subsequent change (intensification) ... The content of this position includes a toolkit composed of the proposed methods for determining the efficiency indicators and intensification of corporate finance of a direct (direct) and indirect (indirect) nature, which do not contradict the interpretations of both categories established in economic science and fully disclose the mechanism for the formation of interacting results. (net profit) and costs (payments), performance (direct profitability or direct profitability) and cost (indirect profitability or indirect profitability) of cash flows. All of these techniques will help managers heading corporations in accurately assessing efficiency and intensifying finance, including through the harmony of statistical and mathematical calculation postulates that fit into the concept developed by the authors.
Keywords: finance / discloses / intensification / corporate / payments / cash / author's / indirect profitability
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