Для соблюдения оптимального объема оборотных активов и источников их финансирования управленческому персоналу предприятия необходимо регулярно проводить мониторинг и оценку финансовой устойчивости. Короткий срок хранения товара с учетом его наибольшей доли в составе запасов компании и высокие значения кредиторской задолженности при практике отсроченных платежей создают риск повышения уровня долговых обязательств у предприятий розничной торговли продовольственными товарами. Целью магистерской диссертации является разработка научно-методических рекомендаций по совершенствованию оценки финансовой устойчивости предприятий розничной торговли продовольственными товарами. В работе рассматривается понятие финансовой устойчивости, теоретические и методические основы ее анализа, вопросы оценки финансовой устойчивости предприятий розничной торговли продовольственными товарами. При написании работы применялись методы общенаучного исследования, логический подход, сравнение изучаемых показателей, метод финансовых коэффициентов, системный подход и др. В магистерской диссертации был разработан методический подход к оценке финансовой устойчивости предприятий розничной торговли продовольственными товарами, результатом которого стали сформированный специфический комплекс показателей финансовой устойчивости для предприятий розничной торговли продовольственными товарами, отличающийся оптимальным количеством показателей, исключением дублирования применяемых коэффициентов, который позволяет повысить точность оценки, а также усовершенствованный метод сравнительной диагностики и мониторинга финансовой устойчивости, включающий специфический способ объединения показателей в рейтинговой оценке, который позволяет принимать лучший конечный итог по рейтингу в качестве эталонного (нормативного) при принятии решений по повышению финансовой устойчивости. / To comply with the optimal volume of current assets and sources of their financing, the management personnel of the enterprise must regularly monitor and assess financial stability.The short shelf life of the goods, taking into account its largest share in the company's inventory, and the high values of accounts payable in the practice of deferred payments, create the risk of an increase in the level of debt obligations of food retailers. The aim of the master's thesis is to develop scientific and methodological recommendations to improve the assessment of the financial stability of retail food retail enterprises. The paper discusses the concept of financial stability, theoretical and methodological foundations of its analysis, issues of assessing the financial stability of retail food retail enterprises. When writing the work, the methods of general scientific research, a logical approach, comparison of the studied indicators, the method of financial ratios, a systematic approach, etc. were used. In the master's thesis, a methodological approach to assessing the financial stability of food retail enterprises was developed, which resulted in a specific set of financial stability indicators for food retail enterprises, characterized by the optimal number of indicators, excluding duplication of the applied coefficients, which improves the accuracy of the assessment, and also an improved method for comparative diagnostics and monitoring of financial stability, which includes a specific way of combining indicators in a rating assessment, which allows taking the best final rating result as a reference (normative) one when making decisions to improve financial stability.

Background: These days in uncertain circumstances and economic downturn, innovation is very important for organizations. This applies also on Dutch franchise retail organizations (DFRO’s) and its suppliers, which are in focus in this thesis. The authors argue that shop employees working in the physical shops are a valuable source of innovation and can function as a pass-through of consumer information to the management of a DFRO and its suppliers.The main question is, if and how DFRO’s and its supplier use shop employees as a source of innovation? Purpose: To describe and explore the involvement of shop employees in the innovation process of Dutch franchise retail organizations and its suppliers; and to find out possible advantages and disadvantages of shop employees’ involvement in the innovation processes, and directions of innovation in which shop employees are involved. Method: This thesis is written from a social constructivism perspective with the use of a deductive approach. A holistic multiple case-study of eight Dutch franchise retail organizations was applied by using qualitative method. To collect the empirical data 23 semi-structured interviews with shop employees were conducted in combination with several observations. The collected empirical data was analyzed by using cross-case synthesis method. The research quality is based upon trustworthiness and authenticity. Results and conclusions: The highest degree of involvement of the shop employees in the innovation process by both management and suppliers takes place in the last three stages of the innovation process, which are validation, commercialization and evaluation, in offer- and support-related directions of innovations. In other words, the shop employees are more involved in the innovation process in their own working environment rather than in the decision-making level. The results of the study show that shop employees are willing to be more involved in the innovation process and see more advantages than disadvantages for management, suppliers and themselves. Suggestions for future research: Since this thesis gives interesting results, the future research could be done to strengthen and expand those. The authors suggest to increase the amount of researched DFRO’s; to research multiple shop locations of the same DFRO; to take the position, responsibilities and working period of the shop employees more into consideration. Also the authors see a necessity of future research to confirm the mentioned possible disadvantages and advantages of shop employees’ involvement out of a different perspective.