Inaccurate forecast risk assessement in budgeting system of transportation company
Автор: Dedyukhina N.V., Dedyukhina O.A.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 6 (114), 2018 года.
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The article presents grounds for management data misrepresentation and associated risks by using the traditional method of company revenue factor analysis in terms of inflation. Professional judgments are made based on the analysis of JSC «Russian Railways» revenues from freight and passenger transportation, taking into account inflation correctors.
Risks of misrepresentation, factor analysis methods, sales revenue, inflation, financial statements, freight transportation, passenger transportation
Короткий адрес: https://sciup.org/148320049
IDR: 148320049
