id: 31264
Title: Segmentary analysis of the efficiency of state enterprises.
Authors: Parasii-Verhunenko I., Hryshchenko N., Kostiuk T., Fedoryshyna L., Hridin O.
Keywords: state enterprises; operating segments; geographical segments; efficiency of activity; segmental analysis; segment reporting; strategic analysis
Date of publication: 2022-06-15 06:58:17
Last changes: 2022-06-15 06:58:17
Year of publication: 2022
Summary: The purpose of the article is to substantiate the main stages and directions of analysis of the activities of state-owned enterprises by operational and geographical segments, taking into account the goals and objectives of strategic management. The information base of the empirical study was the data of the official website of JSC “Ukrzaliznytsia” for 2020. The methodological and methodological basis of the study is the National Accounting Regulation (Standard) 29 “Financial reporting by segments” and International Financial Reporting Standards (IFRS) 8 “Operating segments”. The following methodical methods were used in the course of the research, namely: methods as comparison, modelling, time series, structural and dynamic, graphic and coefficient analysis. Based on the proposed methodology, the efficiency of JSC “Ukrzaliznytsia” is analysed and the problematic operating segments of its activities are identified, which reduce the overall financial results of the company. The results of the study are the improvement and systematization of analytical indicators in terms of individual stages and areas of strategic analysis of the effectiveness of state enterprises through the differentiation of performance evaluation of their operating business segments.
URI: http://repository.vsau.org/repository/getfile.php/31264.pdf
Publication type: Статті Web of Science
Publication: Independent Journal of Management & Production. 2022. Vol. 13 (3). P. S58-S75.
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Published by: Адміністратор
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