espEconomy: strategy and practiceEconomy: strategy and practice1997-99672663-550XИнститут экономики10.51176/1997-9967-2022-2-217-230esp-721Research ArticleФИНАНСЫ И УПРАВЛЕНЧЕСКИЙ УЧЕТ, БУХГАЛТЕРСКИЙ УЧЕТFINANCE AND MANAGEMENT ACCOUNTING, ACCOUNTINGМеханизм непрерывной деятельности в управлении финансовой устойчивостью компанииThe Mechanism of Continuous Activity in the Management of the Company’s Financial Stabilityhttps://orcid.org/0000-0002-0847-3537КошкинаО. В.KoshkinaO. O.

доцент

A17B2Y21

пр. аль-Фараби 71

Алматы

Olga O. Koshkina, associate professor

A17B2Y21

71 Al-Farabi Ave.

Almaty

o.koshkina@mail.ruhttps://orcid.org/0000-0002-7682-2727КрединаА. А.KredinaA. A.

старший преподаватель

тел.: 87012862176

A25D4T6

пр. Абая 8а

Алматы

Anna A. Kredina, senior lecturer

tel.: 87012862176

A25D4T6

8a Abay Ave.

Almaty

anna.kredina@uib.kzhttps://orcid.org/0000-0002-6140-6229КошкинаН. В.KoshkinaN. V.

старший преподаватель

школа менеджмента AlmaU

050060

ул. Розыбакиева 227

Алматы

Natalya V. Koshkina, senior lecturer

AlmaU

050060

227 Rozybakiyev str.

Almaty

knb_ntu@mail.ruhttps://orcid.org/0000-0001-6451-1123ТхориковБ. А.TkhorikovB. A.

доктор экономических наук, профессор, заведующий кафедрой

кафедра менеджмента и маркетинга

308015

ул. Победы 85

Белгород

Boris A. Tkhorikov, doctor of economic sciences, professor, head of the department

department of management and marketing

308015

85 Pobedy str.

Belgorod

tkhorikov@bsu.edu.ruКазахский национальный университет им. аль-ФарабиКазахстанAl-Farabi Kazakh National UniversityKazakhstanУниверситет международного бизнесаКазахстанUniversity of International BusinessKazakhstanАлматы менеджмент университетКазахстанAlmaty Management UniversityKazakhstanБелгородский государственный национальный исследовательский университетРоссияBelgorod State National Research UniversityRussian Federation202201072022172217230Copyright © Кошкина О.В., Кредина А.А., Кошкина Н.В., Тхориков Б.А., 20222022Кошкина О.В., Кредина А.А., Кошкина Н.В., Тхориков Б.А.Koshkina O.O., Kredina A.A., Koshkina N.V., Tkhorikov B.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://esp.ieconom.kz/jour/article/view/721

   Потребность в анализе деятельности и оценке непрерывности бизнеса приобретает все большее значение. Не последнюю роль играет ухудшение экономической ситуации и экономический кризис, развивающийся на фоне охватившей мир пандемии Covid-19. На современном этапе развития экономики в связи с острой проблемой финансовой неустойчивости отдельных экономических субъектов возникает необходимость точного прогнозирования неплатежеспособности и вероятности риска банкротства организации в части проведения процедур, направленных на определение непрерывности деятельности. Работа носит обзорный характер. В работе были использованы такие экономические методы познания, как методы отбора и анализа научной информации, системный подход, метод сопоставления и формальная логика. Методы отбора и анализа научной информации применялись при анализе литературы. Труды отечественных и зарубежных ученых были дополнены нормативными и законодательными актами в финансовой области. Анализ устойчивости базируется на понятии непрерывности деятельности компании. Непрерывность можно проанализировать, используя разные модели и показатели, но все виды экономической оценки эффективности предполагают изучение баланса компании. Применение механизма непрерывности отражает реальную ситуацию устойчивости компании и позволяет заранее видеть проблемы и избежать банкротства. Результаты данного исследования могут представлять интерес как для надзорных и регулирующих органов, так и для инвесторов, и для внутренних служб, контролирующих финансовую устойчивость страховых компаний.

   The need for performance analysis and business continuity assessment is becoming increasingly important. Not the last role is played by the worsening economic situation and the economic crisis that is developing against the backdrop of the Covid-19 pandemic that has swept the world. At the present stage of economic development, in connection with the acute problem of the financial instability of individual economic entities, it becomes necessary to accurately predict the insolvency and the likelihood of the risk of bankruptcy of the organization in terms of carrying out procedures aimed at determining the continuity of activities. The work is of an overview nature. The work used such economic methods of cognition as methods of selection and analysis of scientific information, a systematic approach, a method of comparison, and formal logic. The methods of selection and analysis of scientific information were used in the analysis of literature. The works of domestic and foreign scientists were supplemented by regulatory and legislative acts in the financial field. Sustainability analysis is based on the concept of business continuity. Continuity can be analyzed using different models and indicators, but all types of economic performance evaluation involve studying the company’s balance sheet. The application of the continuity mechanism reflects the real situation of the company’s stability and allows you to see problems in advance and avoid bankruptcy. The results of this study may be of interest both to supervisory and regulatory authorities, and investors, and internal services that control the financial stability of insurance companies.

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The authors declare that there are no conflicts of interest present.