International Journal of Multicultural and Multireligious Understanding



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Literature Review 
The problems related to the research topic, as well as its urgency have been studied in the 
research papers of such scholars as Birman G., Schmidt S., Van Horn D.K., Bernstein L.A., Stone D, 
Hatching K., Bocharov V.V., Alekseev P.D., Balabanov I.T., Kolass B., Sheremet A.D., S.I. Krilov, Bank 
V.R., Kostirko R.O., Shokhazamiy Sh.Sh., Alimov B.B. and others. In their research papers they have 
analyzed current methods and technique of determining rating assessment of financial condition of non–
financial companies. Moreover, they have expressed their views on the rating assessment. Herewith, 
foreign scholars have used classical methods in financial analysis. For example, Kostirko R.O has noted 
that the lack of a single standard method for determining the rating of non–financial companies makes it 
very complicated to determine the rating assessment of non–financial companies.
 
Sheremet A.D. emphasizes that one of the non–financial companies, which differs from various 
other industries and possesses efficient performance can be studied as a reference standard. This does not 
impose any restrictions on the use of the evaluation method because the financial performance of different 
business entities is studied in terms of comparison. 
 
Data and Methodology 
At the same time, scientific studies on comprehensive analysis and rating assessment of 
companies’ financial situation are being carried out in global practice. However, the issues of comparative 
assessment of quality levels based on the methodology of rating and ranking by means of coefficients in 
correct and inverse proportions based on the summary indicators of the accounting balance, which 
represent the financial status of economic entities in a complex manner, have not been effectively solved 
on the basis of specific mathematical methods and criteria. In this context, due to the increasing 
digitization of the activities of national and international rating evaluation systems, the theoretical and 


International Journal of Multicultural and Multireligious Understanding (IJMMU) 
Vol. 10, No. 7, July 2023 
Improving the Analysis of Financial Condition of Business Entities
145 
methodological basis related to these issues is not sufficiently developed, the urgency and necessity of 
achieving their effective solution is emerging.

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