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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Autores principales: M. Efimova, N. Kuznetsov, V. Ponkratov
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Lenguaje:RU
Publicado: Publishing House of the State University of Management 2018
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Acceso en línea:https://doaj.org/article/f16aeab5ddcd44e6b54a525db53ceb36
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spelling 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)
institution DOAJ
collection DOAJ
language RU
topic group of companies
investment development
consolidated accountability
profit
analysis problems
profitability
financial result
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle 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
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