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A financial assets analysis according to consolidated financial statements

Kogdenko V.G. National Research Nuclear University "MEPHI", Moscow, Russian Federation ( kogdenko7@mail.ru )

Krasheninnikova M.S. National Research Nuclear University "MEPHI", Moscow, Russian Federation ( marina5553@bk.ru )

Journal: Economic Analysis: Theory and Practice, #24, 2014

The article presents an algorithm of a financial assets analysis according to consolidated financial statements. The authors classify financial assets, calculate asset flow indicators and formulate an algorithm to estimate the impact of financial assets on the fundamental value created by a company. A real live company provided the analysis with the necessary data. The article's material should be relevant to financial managers chargeable for financial decision-making.


The analysis of the indicators of value creation

Kogdenko V.G. doctor of economic sciences, managing faculty Financial management, National research nuclear university “Moscow Engineering Physics Institute” ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #19, 2010

The objective of this article is classification and algorithms of calculation of the major indicators of value creation. Indicators are considered: residual income, economic profit, shareholder value added, cash value added, market value added, weighted average cost of capital, cash flow return on investment, total business return, other. Offered algorithms allow estimating value created by business. Article can be useful to experts of the financial services, making financial decisions in a context of the value based management.


Method of comparative analysis of the consolidated financial statements of group companies and parent company financial statement

Kogdenko V.G. Doctor of Economics, Head of Department "Financial Management", the National Research Nuclear University "Moscow Engineering Physics Institute" ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2013

The objective of this article is methodology of comparative analysis of the consolidated financial statements and the statement of the parent company. In the article the algorithms for calculating parameters describing the contribution of the parent company in the group's activities and indicators for analyzing the market, operating, investing and financing activities of the group as a whole and the parent company are presented. The analysis according to data of real companies are made.
     The material should be relevant to financial manager with interests in financial decision-making.


Method of comparative analysis of consolidated financial statements of group companies and parent company financial statement

Kogdenko V.G. Doctor of Economics, Head of Department "Financial Management", the National Research Nuclear University "Moscow Engineering Physics Institute" ( kogdenko7@mail.ru )

Journal: International Accounting, #13, 2013

In the article the technique of the comparative analysis of the consolidated reporting of group and the reporting of the parent company is presented. The algorithms of calculation of the indicators characterizing a contribution of the parent company in activity of group, and also the indicators estimating market, operating, investment and financial activities of group as a whole and the parent company are offered. The analysis according to real group of companies is made. The article can be useful to the specialists of financial services making financial decisions.


Features of analysis of fixed assets and financial investments based on new forms (notes to the balance sheet and the profit and losses)

Kogdenko V.G. Doctor of Economic Sciences, Head of department "Financial Management", the National Research Nuclear University "Moscow Engineering Physics Institute" ( kogdenko7@mail.ru )

Krasheninnikov M.S. Associate Professor of department "Accounting and Auditing", the National Research Nuclear University "Moscow Engineering Physics Institute" ( marina5553@bk.ru )

Journal: International Accounting, #35, 2012

In the article the features of the analysis of fixed assets and financial investments of the company on the basis of new forms of the reporting are analyzed. Algorithms of calculation of indicators of state and efficiency of use of fixed assets, and also movement and profitability of financial investments are presented. It is analyzed according to the real company.


Factorial analysis of economic value (EVA) as a method to value effectiveness of activity of organization

Kogdenko V.G. candidate of economic sciences, head of the department of financial management of Moscow Engineering and Physical Institute (State University) ( kogdenko7@mail.ru )

Journal: Financial Analytics: Science and Experience, #1, 2009

One of urgent tasks of theory of economic analysis and practical activity is selection of summary indicators of evaluation of organization’s activity effectiveness. The author considers a simplified algorithm of calculation of economic profit as difference between accounting income and expenses for equity capital. Such algorithm allows appreciating impact of factors on net profit in the first place and then analyzing one more factor namely expenses for equity capital that affects only economic profit.


The concept of the economic analysis of the value chain

Melnik M.V. Doctor of Economics, the professor of department «Audit control», Financial academy with the government RF ( acfdemy@fa.ru )

Kogdenko V.G. Managing faculty Financial management, National research nuclear university «Moscow Ingineering Physics Institute» ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2010

The objective of this article is economic analysis of the value chain. Algorithms allow to estimate influence on the value of companies of such factors as, return on invested capital, weighted average cost of the capital, growth rate. The analysis is considered as the tool by means of which strategy of the future development of the organization is estimated.
     The material should be relevant to financial manager with interests in financial decision-making in the context of value based management.


The analysis of the weighted average cost of the invested capital in system of the analysis of a value chain

Kogdenko V.G. doctor of economic sciences, managing faculty Financial management, National research nuclear university “Moscow Engineering Physics Institute” ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #16, 2010

The objective of this article is economic analysis of one of primary factors of the value of companies - the weighted average cost of capital. The offered algorithms allow estimating influence on the weighted average cost of capital of such factors, as specific weight of sources of the capital and their cost. Models of cost of equity and debt are developed. The analysis is considered as the tool by means of which strategy of the future development of the organization is estimated. Article can be useful to experts of the financial services, making financial decisions in a context of the value based management.


The analysis of return on invested capital in system of the analysis of a value chain

Melnik M.V. Doctor of Economics, the professor of department «Audit control», Financial academy with the government RF ( acfdemy@fa.ru )

Kogdenko V.G. Managing faculty Financial management, National research nuclear university «Moscow Ingineering Physics Institute» ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2010

The objective of this article is economic analysis of the major primary factor of the value of companies - return on invested capital. Algorithms allow to estimate influence on return on invested capital of such factors, as factors of expenses, tax loading, duration of a financial cycle, efficiency of use of fixed assets. The analysis is considered as the tool by means of which strategy of the future development of the organization is estimated.
     Article can be useful to experts of the financial services, making financial decisions in a context of the value based management.


Predictive and prescriptive analysis: Theoretical aspects

Kogdenko V.G. National Research Nuclear University MEPhI, Moscow, Russian Federation ( kogdenko7@mail.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2019

Subject The article considers theoretical issues of predictive and prescriptive analysis.
Objectives The aim is to summarize algorithms and areas of prognostic and prescriptive analysis and unveil sources of company efficiency as a result of use of digital analytics.
Methods I employ general scientific principles and methods of research, like analysis and synthesis, grouping and comparison, abstraction, and generalization.
Results The paper gives characteristics of predictive and prescriptive analysis, modeling algorithms, and identifies six areas of analysis. I consider the modeling algorithm that includes work with training and test datasets. Within each area of analysis, I highlight the main elements and sources of business efficiency improvement.
Conclusions The paper defines ways to improve business efficiency as a result of the use of digital analytics. They include adaptation of product and marketing complex to clients' needs, lowering the cost of business processes, development of effective personnel policy, preventive decision-making on fraudulent operations, business model optimization. The article may be useful for specialists of analytical services of companies.


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