Comparative approach in the analysis of financial and non-financial indicators of the enterprise
In the article, the author presents an analysis of various methods for assessing the solvency of an economic entity based on data presented by financial and non-financial indicators. Research in the field of analysis of manufacturing enterprises today is presented by such examples, which reflect complex financial and non-financial indicators, among which it is considered “customer experience”, in the framework of the transition of the state and the population as a whole to digital “tracks” of both production and trade, indicators those responsible for the non-financial characteristics of the business are more than relevant and question the role of traditional financial indicators, such as revenue. The purpose of this article is to disclose the development of financial and non-financial techniques that are used in assessing the success and effectiveness of many business entities. In the daily analysis of the activities of many enterprises, attention is paid to financial indicators, despite the growing awareness of non-financial, more complex and intangible indicators, such as “customer service quality” or “customer satisfaction”. This indicates the absence of research aimed at non-financial goals in production and trade, compared with financial indicators. Public non-financial reporting is one of the important sources of data on the basis of which decisions can be made at the state level about the degree of achievement of the stated strategic goals. The practice of public non-financial reporting has been developing in the world for over 20 years. Non-financial reports are published by most multinational and large national companies, as well as by a number of state and municipal organizations in countries of the world. About 90 % of FortuneGlobal 500 and S&P 500 companies publish regular reports.