Browse

Consolidated financial reporting is an important source of information for strategic decision making. Not all stakeholders have access to company's internal data. Analytical procedures allow stakeholders to make a calculation from key indicators and give an adequate assessment of the company. This article is devoted to the development of an universal method of rapid assessment of company's consolidated financial reporting, depended on the interests of stakeholders.The authors have developed algorithms for rapid as...

Commuter rail transport in Russia has been assigned the lead socio-economic role in meeting the mobility needs of local population. The social significance of rail transport lies in its demand among those citizens who have the right for preferential travel, as well as among people with low incomes. Regional authorities set up the cost of travel for such society groups below actual cost. Losses in the income of the carrier are compensated by providing subsidies from the budgets. The mechanism for delivering budget-...

Economic security is largely determined by the quality of the integrated reporting's assessment. The article is devoted to the research of the adaptation of authorial analyzing methods the impact of capitals state changes and stakeholders' economic behavior on the change in the companyВ’s created value to ensure the economic security. The study is based on the value maximization concept of the firm, which is created when interacting with stakeholders by accumulating and transforming their resources. The paper prop...

Commuter rail transport in Russia plays a leading socio-economic role. Passenger traffic by rail in some regions reaches 90%. Practically there is no alternative to this type of transport in many regions. Commuter rail transport is in demand among citizens who have the right for preferential travel, as well as among people with low incomes. Regional authorities determine the cost of travel for such society groups below the actual cost, and the loss of income of the carrier is compensated by providing subsidies fro...

Integrated reporting is a modern form of self-presentation of a company's strategy to all interested parties. This is not a mix of financial and non-financial reporting (sustainability report, social or environmental report). Financial and non-financial instruments of sustainable development can prevent the negative impact of any objective or subjective factors, develop and successfully implement measures that ensure the economic and social security of business. In modern conditions, the implementation of the prin...