FORMATION OF THE CRITERIA OF PROFIT ESTIMATION AND ANALYSIS OF THE ORGANISATION EQUITY CAPITAL MANAGEMENT
Keywords:
прогноз, методика, модели, эффективность, рентабельность, analysis, equity capital, forecast, technique, models, efficiency, profitabilityAbstract
In the article the research of methodical foundations of the analysis of equity capital elements for the formation of the criterion characteristics system and indicative indicators used for administrative decision making concerning their regulation, definition of directions of efficient control of the commercial organizations profit is disclosed. For the research of profit management as a part of equity capital and as the basic estimated indicator of the financial-economic activities of the organizations general scientific, accounting-analytical and statistical methods and methods of economic analysis, comparison, grouping, methods are used. The used technology has defined the necessity of the system approach to formation estimation and analysis and use of profit in the system of modern business management of the organization. In the scientific research criterion characteristics of administrative decisions on profit regulation depending on the interests of various users are substantiated and indicative metrics is defined allowing to estimate the organizations activity and to analyze the possibilities of profit maximization under conditions of uncertaintyDownloads
References
Ануфриев В.Е. Учет формирования финансового результата и распределение прибыли организации // Бухгалтерский учет. - 2001. - № 10. - С. 17-26.
Лытнева Н.А., Сысоева О.Г. Концепция современного менеджмента в системе управления финансовыми результатами организаций // Научные записки ОрелГИЭТ. - 2010. - №2. - С. 65-69.
Макаров А.С. К проблеме выбора критериев анализа состоятельности организации // Экономический анализ: теория и практика. - 2008. - №23 (128). - С. 26-33.
Палий В.Ф. Международные стандарты учета и финансовой отчетности. - М.: ИНФРА-М, 2005. - 472 с.
Парушина Н.В. Анализ финансовых результатов по данным бухгалтерской отчетности // Бухгалтерский учет. - 2002. - №4. - С. 68-72.
Семенов С.Г. Развитие учетно-аналитического обеспечения управления прибылью торгово-закупочных сельскохозяйственных организаций: дис.. канд. экон. наук: 08.00.12.- М., 2013.
Хорин А.Н. Категории прибыли организации и их практическое значение // Бухгалтерский учет. - 2002. - №12. - С. 35-41.
Bonchek M., Libert B. To the change your strategy, first change how you think [Electronic resource] // Harvard Business Review. - 2017. - URL: https://hbr.org/2017/05/to-change-your-strategy-first-change-how-you-think.
Lytneva N., Parushina N., Polyanin A., Kyshtymova E., Vertakova Y. Methods of complex analysis in management of commercial organizations owned capital // Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. - 2017. - pp. 2126-2134.