Segmentary analysis of the efficiency of state enterprises
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1899 |
Resumo: | 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. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality. |
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Independent Journal of Management & Production |
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Segmentary analysis of the efficiency of state enterprisesState enterprisesOperating segmentsGeographical segmentsEfficiency of activitySegmental analysisSegment reportingStrategic analysisThe 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. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality.Independent2022-05-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.ijmp.jor.br/index.php/ijmp/article/view/189910.14807/ijmp.v13i3.1899Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s058-s0752236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1899/2193Copyright (c) 2022 Iryna Parasii-Verhunenko, Nataliia Hryshchenko , Tetiana Kostiuk, Lydiia Fedoryshyna , Oleksandr Hridinhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessParasii-Verhunenko, IrynaHryshchenko, Nataliia Kostiuk, Tetiana Fedoryshyna , LydiiaHridin, Oleksandr2022-05-01T19:30:50Zoai:www.ijmp.jor.br:article/1899Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2022-05-01T19:30:50Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Segmentary analysis of the efficiency of state enterprises |
title |
Segmentary analysis of the efficiency of state enterprises |
spellingShingle |
Segmentary analysis of the efficiency of state enterprises Parasii-Verhunenko, Iryna State enterprises Operating segments Geographical segments Efficiency of activity Segmental analysis Segment reporting Strategic analysis |
title_short |
Segmentary analysis of the efficiency of state enterprises |
title_full |
Segmentary analysis of the efficiency of state enterprises |
title_fullStr |
Segmentary analysis of the efficiency of state enterprises |
title_full_unstemmed |
Segmentary analysis of the efficiency of state enterprises |
title_sort |
Segmentary analysis of the efficiency of state enterprises |
author |
Parasii-Verhunenko, Iryna |
author_facet |
Parasii-Verhunenko, Iryna Hryshchenko, Nataliia Kostiuk, Tetiana Fedoryshyna , Lydiia Hridin, Oleksandr |
author_role |
author |
author2 |
Hryshchenko, Nataliia Kostiuk, Tetiana Fedoryshyna , Lydiia Hridin, Oleksandr |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Parasii-Verhunenko, Iryna Hryshchenko, Nataliia Kostiuk, Tetiana Fedoryshyna , Lydiia Hridin, Oleksandr |
dc.subject.por.fl_str_mv |
State enterprises Operating segments Geographical segments Efficiency of activity Segmental analysis Segment reporting Strategic analysis |
topic |
State enterprises Operating segments Geographical segments Efficiency of activity Segmental analysis Segment reporting Strategic analysis |
description |
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. For this purpose the main stages and directions of the analysis on the following analytical blocks are offered: the analysis of external environment of functioning of a business segment; analytical assessment of the competitiveness and competitive position of the business segment; analysis of resource potential and efficiency of production capacity of the business segment; assessment of innovation and investment activity of the business segment; analysis of the efficiency of the business segment; analysis of the state of execution of budgets of revenues, expenditures, profits; analysis of management efficiency and quality. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1899 10.14807/ijmp.v13i3.1899 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1899 |
identifier_str_mv |
10.14807/ijmp.v13i3.1899 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1899/2193 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s058-s075 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220494379843584 |