Home  Journals  Financial Analytics: Science and Experience  5(95) - 2012 February

The segmental reporting: order of formation and analysis of indicators

Available online: 30 January 2012

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

In the article the economic nature and essence of the segmental account and the reporting within the limits of the system approach to management of the subject of managing is considered. The concept of «a business segment» from the point of view of management, marketing and the financial account and the reporting is opened. Concept evolution «The segmental reporting» is considered and the comparative analysis of standards 12/2000 and 12/2010 «The Information on segments», regulating its drawing up at different historical stages is made. The example of practical application of the reporting on segments of the modeling enterprise for the analysis of the basic segments of business is resulted.

Keywords: segment, business, information, segmental account, reporting, analysis, operational, geographical

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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