New Approach to Measuring the Quality of Enterprise Income

The purpose of this article is to generalize the main approaches to assessment of the quality of income and models to forecasting and improving qualitative characteristics of income. Both qualitative and quantitative factors that influence the assessment of quality of income are considered. Among them are dynamics of sales profitability, operating and financial leverages, accounting principles used by the company, income structure, reliability of financial statements and etc. Different author`s techniques to assess the quality of income based on systems of key indicators are presented. New approach to measuring the quality of enterprise income is presented.