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Brands cost estimating features

Pavlova Yu.V. lecturer of the department of enterprise finances, GOU VPO “Orenburg State University”

Journal: Economic Analysis: Theory and Practice, #4, 2009

Cost estimate of brands in modern world becomes more and more topical. One of unexplored factors having effect at brand is its position in enterprise brands portfolio. The author suggested the notion of enterprise brands portfolio from the viewpoint of cost estimate and its characteristic is cited. For the purpose of considering impact of brands of different levels of portfolio at cost of an estimated brand recommendations on appraisal of brands in the framework of cost-is-no-object and income approach were suggested. The article is of certain interest for plasticizing appraisers and owners of brands.


Analyzing the financial flows of a consolidated group of companies

Skobeleva E.V. Orenburg State University, Orenburg, Russian Federation ( skobev@mail.ru )

Pavlova Yu.V. Orenburg State University, Orenburg, Russian Federation ( pavlovauliyav@ya.ru )

Journal: Economic Analysis: Theory and Practice, #23, 2015

Subject Obtaining significant advantages of companies as a result of their merger into a consolidated group is often constrained by insufficiently effective system of financial flows management. The problem aggravates due to the lack of methodological support for the analysis of financial flows of a consolidated group of companies, providing unbiased information for building a system of financial flows management in line with the objectives of its activity. The article is relevant as it successfully solves the above problem.
     Objectives The purpose of the study is to develop a technique of qualitative analysis of the financial flows of a consolidated group of companies subject to the conditions of its activities within the formation of an effective financial management system.
     Methods We conducted the research using logical and functional-structural analyses.
     Results We summarized approaches to the classification of financial flows of a consolidated group of companies, identified and structured the factors affecting the cash flows of the group of companies. On this basis, we developed methods of a factor analysis of financial flows. The study includes schemes of interconnection of financial flow indicators and a list of underlying factors; a description of the procedure for calculating net cash flows of a consolidated group of companies; an analysis of influence of the mechanisms of financial resource redistribution and settlements with external counterparties on the financial flows structure.
     Conclusions and Relevance The analysis of the financial flows of a consolidated group of companies requires consideration of many factors influencing the value and structure of financial inflows and outflows, both internal and external. This will enable to build an optimal model to manage the financial flows of a consolidated group of companies.


Analyzing financial flows of a consolidated group of companies

Skobeleva E.V. Orenburg State University, Orenburg, Russian Federation ( skobev@mail.ru )

Pavlova Yu.V. Orenburg State University, Orenburg, Russian Federation ( pavlovauliyav@ya.ru )

Journal: International Accounting, #9, 2016

Subject Obtaining significant advantages of companies as a result of their merger into a consolidated group is often constrained by insufficiently effective system of financial flows management. The problem aggravates due to the lack of methodological support for the analysis of financial flows of a consolidated group of companies, providing unbiased information for building a system of financial flows management in line with the objectives of its activity. The article is relevant as it successfully solves the above problem.
Objectives The purpose of the study is to develop a technique of qualitative analysis of financial flows of a consolidated group of companies subject to conditions of its activities within the formation of an effective financial management system.
Methods We conducted the research using logical and functional-structural analyses.
Results We summarized approaches to the classification of financial flows of a consolidated group of companies, identified and structured the factors affecting the cash flows of the group of companies. On this basis, we developed methods of a factor analysis of financial flows. The study includes schemes of interconnection of financial flow indicators and a list of underlying factors; a description of the procedure for calculating net cash flows of a consolidated group of companies; an analysis of influence of the mechanisms of financial resource redistribution and settlements with external counterparties on the financial flows structure.
Conclusions and Relevance The analysis of the financial flows of a consolidated group of companies requires consideration of many factors influencing the value and structure of financial inflows and outflows, both internal and external. This will enable to build an optimal model to manage the financial flows of a consolidated group of companies.


A methodological approach to performance evaluation of oil company restructuring

Gaifullina M.M. Ufa State Petroleum Technological University, Ufa, Republic of Bashkortostan, Russian Federation ( marina_makova@list.ru )

Makov V.M. Ufa State Petroleum Technological University, Ufa, Republic of Bashkortostan, Russian Federation ( valeram84@mail.ru )

Pavlova Yu.A. Ufa State Petroleum Technological University, Ufa, Republic of Bashkortostan, Russian Federation ( yulinmail@mail.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2018

Importance Restructuring is an effective tool ensuring the operation of oil companies in changing conditions related to the aftermath of the world crisis, low oil prices, and financial sanctions. However, the results of restructuring program implementation are subject to unbiased assessment on the part of the company and public authorities that monitor the process. The article considers the development of a reasonable methodology to assess the efficiency of oil company restructuring.
Objectives The purpose is to devise a technique to assess the efficiency of oil company restructuring that would consider its impact on changes in indicators in the oil production and oil processing segment.
Methods We employ general scientific methods like analysis and synthesis, and economic and statistical methods, namely, tabular procedure and coefficient-based technique.
Results The paper defines nine stages of restructuring efficiency assessment and offers thirty three indicators of efficiency by five functional spheres. We designed a methodology to calculate an integrated indicator and a scale to evaluate the performance of restructuring based on the indicator.
Conclusions The offered technique and the algorithm to evaluate the performance of oil company restructuring can be used by oil company management and by public authorities in the course of efficiency monitoring. They may also be helpful to justify management decisions aimed at timely update of restructuring programs.


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