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Data modeling in management accounting and budgeting systems

Trachenko M.B. State University of Management, Moscow, Russian Federation ( mb_trachenko@guu.ru )

Journal: International accounting, #20, 2017

Importance Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions.
Objectives The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objectives of an enterprise or a group of companies.
Methods In the study, I employ logical analysis methods and a systems approach.
Results The paper substantiates data modeling principles in management accounting and budgeting systems of enterprises and groups of companies. Based on the formulated principles, I developed data modeling tools for implementation in spreadsheets, special applications, and cloud-based technologies.
Conclusions Developing and elaborating the budgeting system of enterprises and groups of companies should be based on data modeling under the principles and approaches to their systematization and structuring formulated in the paper. The offered data modeling tools may be useful in the organization of management accounting and formation of a budget model on all automation platforms, as well as in Microsoft Excel, using Power Pivot and Power Query add-ins.


A factor analysis of the Russian oil and gas sector development based on the sustainable growth rate (SGR) model

Trachenko M.B. State University of Management, Moscow, Russian Federation ( mb_trachenko@guu.ru )

Kozhechkina E.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( catherine-ka@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2016

Importance Planning and securing the future growth should match company’s financial capabilities. Efficient management of company's growth leads to an increment in business value, whereas unbalanced growth entails resource deterioration and the risk of debt burden increase.
Objectives The aim is to analyze all factors influencing the Russian oil and gas sector development based on the sustainable growth rate (SGR) model.
Methods The study rests on the comparative analysis of indicators, models and approaches that are employed in business growth management. We also apply the factor analysis of financial statements of companies operating in the Russian oil and gas sector based on the SGR model to find dependencies between the increment rate of revenue and the sustainable growth rate.
Results Over 2009–2013, SGR of the said companies varied from 10% to 76%. It was conditioned by unstable key financials influencing the growth of business. The lowest SRG was in 2014, being indicative of serious impact of negative factors of oil and gas sector development on balanced growth.
Conclusions The findings show that actual growth of revenue is higher than SRG. In other words, enterprises ignored financial limitations of the SRG model and took high risks. The factor analysis of SRG dynamics and its correlation with real growth ratio did not reveal general trends. This is likely to reflect the influence of political decisions on companies’ operations and different conditions of attracting debt capital, especially over recent years.


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