Form of presentation | Articles in international journals and collections |
Year of publication | 2023 |
Язык | английский |
|
Beloglazova Elena Evgenevna, author
Kamalova Alina Albertovna, author
Strelnik Evgeniya Yurevna, author
Usanova Diana Shamilevna, author
Khayrullin Ildar Gadelevich, author
|
Bibliographic description in the original language |
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. |
Annotation |
International Scientific Conference Energy Management of Municipal Facilities and Environmental Technologies (EMMFT-2023) |
Keywords |
Financial controlling, economic value added, monetary value added, market value added, EVA, CVA, MVA |
The name of the journal |
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 |
Please use this ID to quote from or refer to the card |
https://repository.kpfu.ru/eng/?p_id=295222&p_lang=2 |
Resource files | |
|
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.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/eng/?p_id=295222&p_lang=2 |
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 |
Articles in international journals and collections |
ru_RU |
|