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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-10-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1183 |
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| author | M. Efimova N. Kuznetsov V. Ponkratov |
| author_facet | M. Efimova N. Kuznetsov V. Ponkratov |
| author_sort | M. Efimova |
| collection | DOAJ |
| 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 |
| id | doaj-art-f16aeab5ddcd44e6b54a525db53ceb36 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-f16aeab5ddcd44e6b54a525db53ceb362025-02-04T08:27:57ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-10-0101013614410.26425/1816-4277-2018-10-136-1441183PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONSM. Efimova0N. Kuznetsov1V. Ponkratov2Государственный университет управленияГосударственный университет управленияФинансовый университет при Правительстве Российской ФедерацииThe 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.https://vestnik.guu.ru/jour/article/view/1183group of companiesinvestment developmentconsolidated accountabilityprofitanalysis problemsprofitabilityfinancial result |
| spellingShingle | M. Efimova N. Kuznetsov V. Ponkratov PROBLEMS OF THE FINANCIAL RESULT ANALYSIS OF THE COMPANIES CONSOLIDATED GROUP IN THE INVESTMENT DEVELOPMENT CONDITIONS Вестник университета group of companies investment development consolidated accountability profit analysis problems profitability financial result |
| title | 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_short | 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 |
| topic | group of companies investment development consolidated accountability profit analysis problems profitability financial result |
| url | https://vestnik.guu.ru/jour/article/view/1183 |
| work_keys_str_mv | AT mefimova problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions AT nkuznetsov problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions AT vponkratov problemsofthefinancialresultanalysisofthecompaniesconsolidatedgroupintheinvestmentdevelopmentconditions |