KFU. Card publication. Financial controlling in corporations using enterprise resource planning software

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

FINANCIAL CONTROLLING IN CORPORATIONS USING ENTERPRISE RESOURCE PLANNING SOFTWARE

Form of presentation

Articles in international journals and collections

Year of publication

2023

��

��

Authors, employees of KFU

Beloglazova Elena Evgenevna, author

Kamalova Alina Albertovna, author

Strelnik Evgeniya Yurevna, author

Usanova Diana Shamilevna, author

Khayrullin Ildar Gadelevich, author

Shafigullina Galiya Ildarovna, author

Bibliographic description in the original language

Financial controlling in corporations using enterprise resource planning software / Evgeniya Strelnik, Diana Usanova, Ildar Khairullin, Alina Kamalova, Galiya Shafigullina, and Elena Beloglazova / - E3S WEB OF CONFERENCES, 458, 01004 (2023)

Annotation

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).

Keywords

CVA, EVA, MVA

The name of the journal

E3S Web of Conferences

URL

https://www.e3s-conferences.org/articles/e3sconf/abs/2023/95/e3sconf_emmft2023_01004/e3sconf_emmft2023_01004.html

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=292666&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Beloglazova Elena Evgenevna	ru_RU
dc.contributor.author	Kamalova Alina Albertovna	ru_RU
dc.contributor.author	Strelnik Evgeniya Yurevna	ru_RU
dc.contributor.author	Usanova Diana Shamilevna	ru_RU
dc.contributor.author	Khayrullin Ildar Gadelevich	ru_RU
dc.contributor.author	Shafigullina Galiya Ildarovna	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	Financial controlling in corporations using enterprise resource planning software / Evgeniya Strelnik, Diana Usanova, Ildar Khairullin, Alina Kamalova, Galiya Shafigullina, and Elena Beloglazova / - E3S WEB OF CONFERENCES, 458, 01004 (2023)	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=292666&p_lang=2	ru_RU
dc.description.abstract	E3S Web of Conferences	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	CVA	ru_RU
dc.subject	EVA	ru_RU
dc.subject	MVA	ru_RU
dc.title	Financial controlling in corporations using enterprise resource planning software	ru_RU
dc.type	Articles in international journals and collections	ru_RU