<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">kazecve</journal-id><journal-title-group><journal-title xml:lang="ru">Казанский экономический вестник</journal-title><trans-title-group xml:lang="en"><trans-title>Kazan economic vestnik</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2305-4212</issn><publisher><publisher-name>КФУ</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">kazecve-46</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСЫ И КРЕДИТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCE AND CREDIT</subject></subj-group></article-categories><title-group><article-title>Разработка финансовых KPI в условиях кризиса</article-title><trans-title-group xml:lang="en"><trans-title>Development of financial KPI’s in a crisis</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Сафина</surname><given-names>Д. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Safina</surname><given-names>D. M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Сафина Динара Моратовна, кандидат экономических наук, доцент</p></bio><bio xml:lang="en"><p>PhD in Economics, Associate Professor</p></bio><email xlink:type="simple">dinaraiartur@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Пантелеева</surname><given-names>М. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Panteleeva</surname><given-names>M. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Пантелеева Мария Андреевна, студент 4 курса, направление «Финансовый менеджмент»</p></bio><bio xml:lang="en"><p>Student</p></bio><email xlink:type="simple">pmariaandreevna@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Казанский (Приволжский) федеральный университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Kazan (Volga region) Federal University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>17</day><month>05</month><year>2024</year></pub-date><volume>0</volume><issue>5</issue><fpage>40</fpage><lpage>46</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Сафина Д.М., Пантелеева М.А., 2024</copyright-statement><copyright-year>2024</copyright-year><copyright-holder xml:lang="ru">Сафина Д.М., Пантелеева М.А.</copyright-holder><copyright-holder xml:lang="en">Safina D.M., Panteleeva M.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://kazecve.elpub.ru/jour/article/view/46">https://kazecve.elpub.ru/jour/article/view/46</self-uri><abstract><p>В течение всего XXI в. Россия с определенной периодичностью находится в кризисном состоянии, начиная с пандемийного 2020 г. и по настоящее время страна также проходит через кризисную фазу. Этот кризис влияет на все сферы человеческой деятельности, проявляется не только в снижении покупательской способности населения и демонстрации сберегательного поведения, но и глубокой трансформации деятельности большинства российских компаний. Одновременно с антикризисными мерами перед бизнесом стоит сложная задача удержать покупателей. В кризис менеджменту важно определить, на какие аспекты компании стоит обратить повышенное внимание, какие показатели эффективности деятельности необходимо отслеживать особенно тщательно. В решении этих задач может помочь система KPI, которая связана со стратегией организации, она позволяет комплексно рассмотреть результаты деятельности и определить, какие аспекты стоить корректировать в процессе производства или оказания услуги. Фундаментом системы KPI, тесно связанной со сбалансированной системой показателей, являются финансовые показатели, поэтому именно им стоит уделять особое внимание в кризисной ситуации. Проводя постоянный мониторинг значений установленных финансовых KPI, компании могут вовремя направить фокус управления на проблемы, приводящие к снижению общей эффективности деятельности.</p></abstract><trans-abstract xml:lang="en"><p>Throughout the 21st century, Russia has been in a state of crisis with a certain periodicity, starting with the pandemic 2020 and up to the present, the country is also going through a crisis phase. This crisis affects all spheres of human activity, manifests itself not only in a decrease in the purchasing power of the population and the demonstration of savings behavior, but also in a profound transformation of the activities of most Russian companies. Simultaneously with anti-crisis measures, the business faces a difficult task to retain customers. In a crisis, it is important for management to determine which aspects of the company should pay increased attention to, which performance indicators should be monitored especially carefully. In solving these tasks, the KPI system can help, it is related to the strategy of the organization and allows you to comprehensively review the results of activities and determine which aspects should be adjusted in the production process or the provision of services. The foundation of the KPI system, which is closely related to a balanced scorecard, is a financial indicator, so it should be given special attention in a crisis situation. By constantly monitoring the values of the established financial KPI’s, companies can direct the management focus to problems that lead to a decrease in overall performance in time.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>ключевые показатели эффективности</kwd><kwd>финансовые KPI</kwd><kwd>стратегия</kwd><kwd>рентабельность</kwd><kwd>прибыль</kwd><kwd>дебиторская задолженность</kwd><kwd>сбалансированная система показателей</kwd><kwd>валовая прибыль</kwd><kwd>долг/ EBITDA</kwd></kwd-group><kwd-group xml:lang="en"><kwd>key performance indicators</kwd><kwd>financial KPI’s</kwd><kwd>strategy</kwd><kwd>profitability</kwd><kwd>profit</kwd><kwd>accounts receivable</kwd><kwd>balanced scorecard</kwd><kwd>gross profit</kwd><kwd>debt/EBITDA</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Антикризисная перестройка KPI: мини-курс // Высшая школа финансового директора. – URL: https://school.fd.ru/programs/206197/ (дата обращения: 14.11.2022).</mixed-citation><mixed-citation xml:lang="en">Anti-crisis restructuring of KPI. Mini-course “Schools of the financial director”. – URL: https://school.fd.ru/programs/206197 (date accessed: 14.11.2022).</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">KPI для контроля стратегических целей // Веб-сервис «Финоко». – URL: https://www.finoko.ru/instruments/kpi/kpi-metod-kontrolya-strategicheskihtselej/ (дата обращения: 24.10.2022).</mixed-citation><mixed-citation xml:lang="en">Finoko web service. – URL: https://www.finoko.ru/instruments/kpi/kpi-metod-kontrolyastrategicheskih-tselej / (date accessed: 24.10.2022).</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Финансовые KPI // Веб-сервис «Финоко». – URL: https://www.finoko.ru/instruments/kpi/finansovye-kpi/#i/ (дата обращения: 28.10.2022).</mixed-citation><mixed-citation xml:lang="en">Finoko web service. – URL: https://www.finoko.ru/instruments/kpi/finansovye-kpi/#i (date accessed: 28.10.2022).</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Как распределяются доходы жителей в России // Газета «Маяк». – URL: https://mayaksbor.ru/news/society/kak_raspredelyayutsya_dokhody_zhiteley_v_rossii/ (дата обращения: 28.10.2022).</mixed-citation><mixed-citation xml:lang="en">The newspaper “Mayak”. – URL: https://mayaksbor.ru/news/society/kak_raspredelyayutsya_dokhody_zhiteley_v_rossii / (date accessed: 10/28/2022).</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Клочков А.К. KPI и мотивация персонала. – М.: Эксмо, 2010. – 103 с.</mixed-citation><mixed-citation xml:lang="en">Klochkov A.K. “KPI and staff motivation”. – Eksmo: Moscow, 2010. – 103 p.</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Марр Б. Ключевые показатели эффективности. – М.: Бином. Лаборатория знаний, 2014. – 339 с.</mixed-citation><mixed-citation xml:lang="en">Marr B. Key performance indicators. – Moscow BINOM. Laboratory of Knowledge, 2014. – 339 p.</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Показатель «Долг/EBITDA» – как его использовать при выборе акций // ВСделке.ру. – URL: https://vsdelke.ru/investicii/debt-ebitda.html/ (дата обращения: 29.10.2022).</mixed-citation><mixed-citation xml:lang="en">Website “VSdelke.ru”. – URL: https://vsdelke.ru/investicii/debt-ebitda.html (date accessed: 29.10.2022).</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">KPI в управлении: связь со стратегией // Корпоративный менеджмент. – URL: https://www.cfin.ru/management/controlling/kpi_and_strategy.shtml/ (дата обращения: 28.10.2022).</mixed-citation><mixed-citation xml:lang="en">Corporate Management website. – URL: https://www.cfin.ru/management/controlling/kpi_and_strategy.shtml (date accessed: 28.10.2022).</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Потребительская корзина в России на 2022 г. // ОПЕНСИИ.ИНФО. – URL: https://opensii.info/answers/potrebitelskaya-korzina/ (дата обращения: 28.10.2022).</mixed-citation><mixed-citation xml:lang="en">The website “ABOUTRETIREMENT.INFO”. – URL: https://opensii.info/answers/potrebitelskayakorzina / (date accessed: 28.10.2022).</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Хугаев Г.О. Потребительское поведение в условиях экономического кризиса // Социология. – 2017. – № 2 – С. 2–4.</mixed-citation><mixed-citation xml:lang="en">Khugaev G.O. Consumer behavior in the conditions of the economic crisis. // Sociology. – 2017. – No. 2 – P. 2–4.</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Чечевицына Л.Н. Анализ финансово-хозяйственной деятельности. – Ростов н/Д.: Феникс, 2016. – 368 с.</mixed-citation><mixed-citation xml:lang="en">Lechevitsyna L.N. Analysis of financial and economic activity. –Rostov n/A: Phoenix, 2016. – 368 p.</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Saidova F.K. Factors that ensure the successful implementation of the system of key performance indicators // Formation of psychology and pedagogy as interdisciplinary sciences: a collection scientific works of the International scientific conference. – 2022. – Is. 12. – P. 43–47.</mixed-citation><mixed-citation xml:lang="en">Saidova F.K. Factors that ensure the successful implementation of the system of key performance indicators // Formation of psychology and pedagogy as interdisciplinary sciences: a collection scientific works of the International scientific conference. – Is. 12, October 2022. – P. 43–47.</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Muda I., Se Msi E.E., Yahya I., Nasution A.A. Performance audit and balanced scorecard perspective // International Journal of Civil Engineering and Technology (IJCIET). – 2018. – Vol. 9. – Is. 5. – P. 1321–1333.</mixed-citation><mixed-citation xml:lang="en">Iskandar Muda, Erlina, Idhar Yahya, Abdillah Arif Nasution. Performance audit and balanced scorecard perspective// International Journal of Civil Engineering and Technology (IJCIET). – 2018. – Vol. 9. – Issue 5. – May 2018. – P. 1321–1333.</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Blattberg R.C., Malthouse E.M., Neslin S.A. Customer lifetime value: empirical generalizations and some conceptual questions // Journal of Interactive Marketing. – 2009. – Vol. 23. – Is. 2. – P. 157–168.</mixed-citation><mixed-citation xml:lang="en">Robert C. Blattberg, Edward C. Malthouse, Scott A. Neslin, Customer lifetime value: empirical generalizations and some conceptual questions // Journal of Interactive Marketing. – Vol. 23. – Issue 2. – May 2009. – P. 157–168.</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Safina D.M., Podgornaya A.I., Grudina S.I. Key performance indicators influence to team building // Journal of Social Sciences Research. – 2018. – Vol. 2018. – Spec. Is. 5. – P. 161–165.</mixed-citation><mixed-citation xml:lang="en">Safina D.M., Podgornaya A.I., Grudina S.I. Key performance indicators influence to team building // Journal of Social Sciences Research. –2018. – Vol. 2018. – Is. Special Issue 5. – P. 161–165.</mixed-citation></citation-alternatives></ref><ref id="cit16"><label>16</label><citation-alternatives><mixed-citation xml:lang="ru">Ehiedu V.Ch., Onuorah A.Ch.-Ch., Mbagwu O.N. Financial leverage and performance of listed oil and gas firms in Nigeria // Strategy Science. – 2022. – Vol. 12. – Is. 2. – P. 422–440.</mixed-citation><mixed-citation xml:lang="en">Victor Chukwunweike Ehiedu, A.C. Onuorah, Onyinyechi N. Mbagwu. Financial leverage and performance of listed oil and gas firms in Nigeria // Strategy Science. – Vol. 12. – Issue 2. – April 2022. – P. 422–440.</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
