PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS
The analysis of the financial result of the companies consolidated group has considered. The interpretation of the «financial result» concept applied to the group of financial and organizational related enterprises has given. It has shown, that the main analysis problems are the relationships opacit...
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Publishing House of the State University of Management
2018
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oai:doaj.org-article:f16aeab5ddcd44e6b54a525db53ceb362021-12-03T07:43:26ZPROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS1816-42772686-841510.26425/1816-4277-2018-10-136-144https://doaj.org/article/f16aeab5ddcd44e6b54a525db53ceb362018-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1183https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The analysis of the financial result of the companies consolidated group has considered. The interpretation of the «financial result» concept applied to the group of financial and organizational related enterprises has given. It has shown, that the main analysis problems are the relationships opacity within the group as well as the specificity of the individual companies accountability and their subsequent consolidation into the group's accountability. An example of the financial result analysis of the companies group operating in the conditions of the investment development program has given.M. EfimovaN. KuznetsovV. PonkratovPublishing House of the State University of Managementarticlegroup of companiesinvestment developmentconsolidated accountabilityprofitanalysis problemsprofitabilityfinancial resultSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 10, Pp 136-144 (2018) |
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DOAJ |
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RU |
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group of companies investment development consolidated accountability profit analysis problems profitability financial result Sociology (General) HM401-1281 Economics as a science HB71-74 |
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group of companies investment development consolidated accountability profit analysis problems profitability financial result Sociology (General) HM401-1281 Economics as a science HB71-74 M. Efimova N. Kuznetsov V. Ponkratov PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
description |
The analysis of the financial result of the companies consolidated group has considered. The interpretation of the «financial result» concept applied to the group of financial and organizational related enterprises has given. It has shown, that the main analysis problems are the relationships opacity within the group as well as the specificity of the individual companies accountability and their subsequent consolidation into the group's accountability. An example of the financial result analysis of the companies group operating in the conditions of the investment development program has given. |
format |
article |
author |
M. Efimova N. Kuznetsov V. Ponkratov |
author_facet |
M. Efimova N. Kuznetsov V. Ponkratov |
author_sort |
M. Efimova |
title |
PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
title_short |
PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
title_full |
PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
title_fullStr |
PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
title_full_unstemmed |
PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS |
title_sort |
problems of the financial result analysis of the companies consolidated group in the investment development conditions |
publisher |
Publishing House of the State University of Management |
publishDate |
2018 |
url |
https://doaj.org/article/f16aeab5ddcd44e6b54a525db53ceb36 |
work_keys_str_mv |
AT mefimova problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions AT nkuznetsov problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions AT vponkratov problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions |
_version_ |
1718373606137790464 |