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Evaluation of influence factors on profitability indicators

Klimova N.V. doctor of economic sciences, professor, head of chair of economic analysis and taxes, Academy of marketing and social media technologies, Krasnodar ( nv_klimova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #10, 2011

Methodic of calculating ROI, uncovered factor analysis model of profitability and return on sales of Du Pont, including on individual commodities, are examples of how to assess the impact of tax factors on return on equity, listed regularities of ROI and suggestions for their improvement.


Model of credit relations within the system of proposed center to promote economic development of small business

Butiaev K.S. Lobachevsky State University of Nizhni Novgorod, Nizhniy Novgorod, Russian Federation ( kserp@yandex.ru )

Journal: Financial Analytics: Science and Experience, #19, 2014

The article emphasizes that the issue of improvement of credit relations of the banking system and small enterprises is now becoming ever more relevant. The publication suggests a model providing for creation of the Centre to promote economic development of small business, and provides examples of the ROI analysis for the participants of the relations concerned.


Assessing the efficiency of investment in human capital as an element of the personnel policy of an organization

Bastrykin S.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( bastryekin@mail.ru )

Zaitsev S.V. Astrakhan Branch Russian Presidential Academy of National Economy and Public Administration, Astrakhan, Russian Federation ( voland_home@mail.ru )

Chichkanova K.A. Astrakhan State Technical University, Astrakhan, Russian Federation ( ksu-chichkanova@ya.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2015

Importance Human factors play the key role in improving the company. However, the economic research considers the problem of assessing the efficiency of investment in human capital mainly at the macrolevel. The studies on practical methods for the assessment at the microlevel, i.e. at the level of the organization, are insufficient and need further development.
     Objectives The aim of the paper is to develop a methodology offering a comprehensive approach to the assessment of economic efficiency of investments in human capital of the organization. Objectives include the analysis of different scientific approaches to the definition of investment in human capital and evaluation of the effectiveness of investment in human capital of a particular organization, i.e. the engineering and technical center.
     Methods We applied a horizontal analysis, the method of calculating direct personnel costs, evaluation of the efficiency of investment in human resources using the coefficients developed by Jac Fitz-Enz, O.G. Vaganyan, and J.J. Phillips as the main methods of the research.
     Results We offer two approaches to assessing the return on investment in human resources. One of them rests on the calculation of three coefficients of efficiency of investment in human capital, and the other one - on the analysis of performance and quality indicators and calculation of the composite indicator of efficiency of investments in personnel.
     Conclusions and Relevance
The proposed methods have practical importance, as they may serve as a tool to assess the ROI of human capital of almost any organization.


Forecasting the company growth rate based on reinvestment rate, profit margin and capital turnover

Yashin S.N. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( jashinsn@yandex.ru )

Trifonov Yu.V. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( decanat@unn.ru )

Koshelev E.V. Lobachevsky State University of Nizhny Novgorod – National Research University, Nizhny Novgorod, Russian Federation ( ekoshelev@yandex.ru )

Journal: Finance and Credit, #1, 2016

Importance When investing money in company development, investors primarily assess ROI and risk. Therefore, it is important to reliably estimate prospects for future company growth by breaking it into several phases.
     Objectives The study aims to estimate the company growth rate to use it for earnings multiplier, book value and revenue calculations.
     Methods We offer a method, under which the growth is included in the company value and instilled with endogenous nature. In other words, it is necessary to convert the growth into the function of the volume of firm’s reinvestment in future growth and the quality of such reinvestment. For this purpose, we use a model for assessing the increment in retained earnings.
     Results It is important to determine the type of the growth model, i.e. single-phase or two-phase. The single-phase model of company growth may lead to serious distortions in forecasting the growth rate. If we revise the two-phase model (namely, apply constant growth rate, average balance sheet estimates and exclude short-term liabilities), it will provide more reliable results as compared with the one-phase model.
     Conclusions The findings may be useful for financial analysts to forecast company growth, to calculate the theoretical values of multipliers and compare them with market values.


Legal aspects of franchising and specifics of its accounting

Kopylova E.K. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( kopylovaek@gmail.com )

Roi D.V. Baikal State University of Economics and Law, Irkutsk, Russian Federation ( roydv@mail.ru )

Journal: International Accounting, #43, 2014

Importance Franchise deals have a number of advantages, but franchise partners often face difficulties in accounting because of imperfect legislation. This fact determines the relevance of the research. The subject of the study is to review legal aspects of franchising and to identify the specifics of franchise operations accounting.
     Objectives The aim of the study is to examine franchising as a form of civil-law relations, to study the adaptation of franchising in Russia as a commercial concession, and to research the specifics of accounting for franchising transactions. We have used scientific methods, such as analysis and synthesis, and the comparison method. The works of domestic and foreign scientists dedicated to the study of accounting problems and the civil law served as the methodological basis of the research.
     Results Using the comparative analysis of IAS 38 "Intangible Assets", Russian Accounting Regulation 14/2007 "Accounting for intangible assets", the civil legislation of the Russian Federation, and foreign and domestic experience of franchise accounting, we have analyzed the legal characteristics of a commercial concession agreement and studied the specifics of franchisor and franchisee accounting. We proposed an organization of analytical accounting for franchise operations at party to the franchise agreement. Given the franchise agreement specifics, we have presented recommendations on accounting records of the franchisee and the franchisor using specific examples. Conclusions We have concluded that the franchisor's income can be considered as income generated by the main activity and other income. The findings of the study may be useful for a wide range of readers: scientists, bachelors, masters, graduate students, professors, practicing accountants and auditors. The practical significance of the study is that the findings and recommendations will improve the method of recording franchise operations and strengthen their legal status.


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