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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????? ?????????? ???????????? ?? ??????? ?????????? ??????????? ??????
Consolidation scope management as an element of banking group management |
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| Creator |
????????, ?.?.
Ambarchian, M.S. |
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| Subject |
???????? ????????????
?????????? ????? ?????? ?????????????? ?????????? ????????? ?????? consolidation scope banking group analysis of banking consolidated financial report |
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| Description |
???????????? ???????, ??????, ????? ?? ???????? ?????????? ?????????? ???????????? ??????????? ?????. ???????? ??????????? ? ???????? ????????? ????????????? ??????????????? ??????????? ????? ??????????? ?????. ????????? ??????????? ? ???????? ?????????? ?????????? ???????????? ??????????? ?????. ? ??????? ??????????? ??????????? ???? ?????? ????????? ????????: ????????, ???????????, ??????????? ??????. ? ?????? ????????????? ?????????? ??????? ??????????? ?????????? ?????????????. ??????? ?????????? ?????????? ??????? ???????????????????????? ????? ????????? ?????????????, ??? ???????? ??????????? ????? ????????????????? ??????? ????? ????????? ???????????? ?? ?????? ??????????? ?????? ????? ??????? ?? ?????????? ?????????? ??????????? ????? ?? ?? ?????????, ????????? ????????? ??????? ?????????????? ?????????? ????????? ??????. ??? ???????? ?????????? ??????? ??????????? ????????? ?????? ?????? ?????????, ?????? ?????? ????????, ????? ????????????, ?????? ???????????? ?????????? ??????????? ?????, ?????? ???????????? ?????????? ???????? ?????, ?????? ????????? ??????? ??? ??????????? ?????????????? ?? ?????????????? ?????????? ?????????. Ways, methods, steps, and methodics of banking group consolidation scope management are determined in the article. An object of the research is an appendix ?Scope of consolidation? of banking consolidated financial report. A subject of the research is the methodic of management of banking group consolidation scope. A definition of concept ?consolidation scope management? is offered. The author developed the three-level system ?figures ? estimation ? ways of consolidation scope change?, which gives an opportunity to choose the most optimal way of consolidation scope change on a basis of analytical estimation of a set of qualitative and quantitative figures of a banking group and its members, received in a process of a banking consolidated financial report analysis. To build the mentioned system the author used figures of an ownership share amount, a control share amount, a method of consolidation, an efficiency rate of a banking group activity, an efficiency rate of a banking group member activity, a density level of relationship between figures of consolidated and individual financial report. |
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| Date |
2016-03-22T12:48:05Z
2016-03-22T12:48:05Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2191
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;1(67)
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| Publisher |
????
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