Форма представления | Статьи в зарубежных журналах и сборниках |
Год публикации | 2023 |
Язык | английский |
|
Белоглазова Елена Евгеньевна, автор
Камалова Алина Альбертовна, автор
Стрельник Евгения Юрьевна, автор
Усанова Диана Шамилевна, автор
Хайруллин Ильдар Гаделевич, автор
|
Библиографическое описание на языке оригинала |
Strelnik E, Usanova D, Khairullin I, Financial controlling in electricity companies using enterprise resource planning software//E3S Web of Conferences. - 2023. - Vol.458, Is.. - Art. №01004. |
Аннотация |
International Scientific Conference Energy Management of Municipal Facilities and Environmental Technologies (EMMFT-2023) |
Ключевые слова |
Financial controlling, economic value added, monetary value added, market value added, EVA, CVA, MVA |
Название журнала |
International Scientific Conference Energy Management of Municipal Facilities and Environmental Technologies (EMMFT-2023)
|
URL |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85182581705&doi=10.1051%2fe3sconf%2f202345801004&partnerID=40&md5=db9d433e98c1499f6e4edc6a635ecdaf |
Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=295222 |
Файлы ресурса | |
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Полная запись метаданных |
Поле DC |
Значение |
Язык |
dc.contributor.author |
Белоглазова Елена Евгеньевна |
ru_RU |
dc.contributor.author |
Камалова Алина Альбертовна |
ru_RU |
dc.contributor.author |
Стрельник Евгения Юрьевна |
ru_RU |
dc.contributor.author |
Усанова Диана Шамилевна |
ru_RU |
dc.contributor.author |
Хайруллин Ильдар Гаделевич |
ru_RU |
dc.date.accessioned |
2023-01-01T00:00:00Z |
ru_RU |
dc.date.available |
2023-01-01T00:00:00Z |
ru_RU |
dc.date.issued |
2023 |
ru_RU |
dc.identifier.citation |
Strelnik E, Usanova D, Khairullin I, Financial controlling in electricity companies using enterprise resource planning software//E3S Web of Conferences. - 2023. - Vol.458, Is.. - Art. №01004. |
ru_RU |
dc.identifier.uri |
https://repository.kpfu.ru/?p_id=295222 |
ru_RU |
dc.description.abstract |
International Scientific Conference Energy Management of Municipal Facilities and Environmental Technologies (EMMFT-2023) |
ru_RU |
dc.description.abstract |
The article is devoted to the study of financial controlling in
corporate management based on ERP systems. The purpose of the study is
to substantiate key top-level indicators for understanding the effectiveness
of financial controlling in electricity companies. To achieve this goal, the
stages of development of controlling from company cost management to
complex financial processes and their implementation as part of ERP
systems were studied. In the course of the study, we formulated a
hypothesis that the most preferred key indicators for assessing financial
controlling may be value management indicators. The choice and
justification of key indicators for creating a financial controlling system
were also carried out; financial controlling was considered as the basis for
creating a value-oriented corporate management system. Based on the
hypothesis put forward, a regression analysis was carried out, which
showed a significant relationship between indicators for the sample of
electricity companies under this study. The total sample size was about 600
observations. As a result of the study, it was proposed to use the indicator
of economic value added (EVA) or monetary value added (CVA) as a
basic indicator of effectiveness of financial controlling system in electricity
companies, which, according to research, have a fairly high correlation
with the indicator of market value added (MVA). |
ru_RU |
dc.language.iso |
ru |
ru_RU |
dc.subject |
Financial controlling |
ru_RU |
dc.subject |
economic value added |
ru_RU |
dc.subject |
monetary value added |
ru_RU |
dc.subject |
market value added |
ru_RU |
dc.subject |
EVA |
ru_RU |
dc.subject |
CVA |
ru_RU |
dc.subject |
MVA |
ru_RU |
dc.title |
Financial controlling in electricity companies using enterprise resource planning software |
ru_RU |
dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
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