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Analysis and evaluation of economic and financial risks of the enterprise


Author: Slobodeanu Neli
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2008
Scientific adviser: Vladimir Balanuţă
doctor, associate professor (docent), Academy of Economic Studies of Moldova
Institution:
Scientific council:

Status

The thesis was presented on the 28 August, 2008
Approved by NCAA on the 23 October, 2008

Abstract

Adobe PDF document – 1.17 Mb / in romanian

Thesis

CZU 330.131.7:658.1(478)(043)

Adobe PDF document 6.25 Mb / in romanian
156 pages

Keywords

entrepreneurial risk, economic risk, financial risk, risk management, risk estimation, method of risk estimation, operating leverage, financial leverage, calculation of cost, result of operating activity, variable costs and expenses, constant costs and expenses, break-even point, contribution margin, dynamic model of stability, mode of activity, normative order of indicators

Summary

The dissertation aims at examining of a large range of theoretical, methodological and applicative problems of the analysis and evaluation of the production units’ economic and financial risks.

The notions regarding entrepreneurial risk, economic risk, financial risk, risk management, risk estimation, method of risk estimation and dynamic model of stability have been analyzed and deepened within the dissertation.

At the same time, there were examined different approaches regarding risk classification according to the classical and nowadays’ scientists, outlining the necessity of making up an open classification of risks for a certain enterprise. The existence of different approaches in the speciality literature regarding the process of risk management was mentioned, recommending its rectification by introducing rotation. Besides, from the theoretical point of view, there was made a comparative examination of estimation methods, whose level of working was also revealed.

The dissertation examined the issue of economic and financial risk analysis and estimation through the variability of result indicators. There was proposed an analysis in monetary value of financial and economic leverage in order to distinguish the influence of structure modification and reveal the internal reserves for reducing the risks. Also, there was made an analysis of financial risk through the impact of leverage, revealing factors and their way of influencing the owners’ equity profitability with the view of choosing an equilibrated structure of equity and maintaining a satisfactory economic situation at the enterprise.

An applicative model of analysis and evaluation of economic and financial risks was elaborated for the enterprises from the Republic of Moldova in order to increase the efficiency of the entire process of risks management. This model will contribute to the growth of information accuracy and effectiveness regarding economic and financial risks.