Open Access
CORPORATE FINANCE IN AN ECONOMIC ANALYSIS SYSTEM: GOVERNANCE, INTENSIFICATION, COMPETITIVENESS AND COST
Author(s) -
Гамлет Остаев,
Sergey Il'in,
Igor' Gogolev,
Oksana Zlobina
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2020-8-4-86-90
Subject(s) - profitability index , corporate governance , business , corporation , profit (economics) , context (archaeology) , industrial organization , finance , economics , microeconomics , paleontology , biology
Accounting and management information of a corporation in the current economic state of business should be useful for forecasting, planning, regulation, analysis and control, i.e. act as an important link in managerial decision-making.
The article contains material that includes the author's development of tools for the formation of a system of indicators intended for an objective assessment of the intensification of corporate finance, which for them, as the main economic entities of large business, is a key factor in competitiveness and leadership in their market segments. This system is built through the interaction of the resulting indicators (changes in the result (profit) and changes in costs (expenses)) with direct and indirect indicators of the efficiency of corporate finance without taking into account (generalized) and taking into account their differentiation (detailed), based on cash receipts and payments, according to controlled (economic processes) and uncontrolled (micro-environment and macro-environment) operating conditions. It is aimed at helping corporations to obtain financial benefits while combining the maximum possible increase in profits and reducing costs (monetary savings) in aggregate and in the context of their individual elements in operational terms through a holistic and organic analysis of the selected resulting and factor indicators that characterize the effectiveness (direct profitability ) and the cost (indirect profitability) of the activities carried out by them in their multidirectional and vast business environment.