Analysis of Profitability of Business Segments
https://doi.org/10.26794/2220-6469-2020-14-1-54-61
Abstract
Profitability analysis of business segments in Russian and foreign practice is an instrument of operational activity and strategic development for any company. Such analysis allows making effective managerial decisions based on its results. The subject of our scientific research was the segmentation of business and its processes to develop the main methodological aspects in the field of financial and economic activities of companies in various areas of activity. The purpose of the analysis of the profitability of business segments of economic entities in current severe operating conditions is predetermined by the timely and operational identification of ‘sick’ places of financial and economic activity. The objectives of this study are due to the importance of developing a methodological and methodological approach to identify positive and negative results of financial and economic activities through operational and geographical segmentation of the company’s business processes.
Keywords
About the Authors
L. M. Kupriyanova
Financial University
Russian Federation
Russian Federation
Lyudmila M. Kupriyanova — Cand. Sci. (Econ.), Associate Professor, Deputy Head of the Department Economics of Intellectual Property, Associate Professor of the Department of Accounting, Analysis and Audit
Moscow
O. V. Schneider
Financial University
Russian Federation
Russian Federation
Olga V. Schneider — Cand. Sci. (Econ.), Professor, Department of Accounting, Analysis and Audit
Moscow
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Review
For citations:
Kupriyanova L.M., Schneider O.V. Analysis of Profitability of Business Segments. The world of new economy. 2020;14(1):54-61. (In Russ.) https://doi.org/10.26794/2220-6469-2020-14-1-54-61
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