Factorial analysis of an Indicator "Net Profit" for justification of Dividend Policy of Joint-Stock Company in the conditions of inflation: domestic practice and foreign experience
Abstract
Results of researches of the authors from a position of an assessment of informational content of domestic and foreign techniques of the factorial analysis of an indicator «net profit» for justification of dividend policy of joint-stock company are presented in the article. «Narrow» places of the studied techniques owing to which inevitably there are distortions of results of the analysis of key indicators of financial statements of the organization in the conditions of inflationary processes are designated. The authors’ modified technique of the factorial analysis of an indicator the «net profit» providing minimization of possible distortions of results of the analysis and higher informa-tional content of professional judgments for justification of dividend policy of joint-stock company is offered.
About the Authors
Natalya Vilgelmovna Dedyukhina
Emperor Alexander St. Petersburg State Transport University
Russian Federation
Russian Federation
Sergey Aleksandrovich Vasilyev
Autonomous Non-Commercial Organization for Higher Education «International Banking Institute»
Russian Federation
Russian Federation
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Review
For citations:
Dedyukhina N.V., Vasilyev S.A. Factorial analysis of an Indicator "Net Profit" for justification of Dividend Policy of Joint-Stock Company in the conditions of inflation: domestic practice and foreign experience. Administrative Consulting. 2016;(4):136-149. (In Russ.)
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