Residual income models developing by means of earnings disaggregation methods

The article deals with the methods of de-aggregation of profit proposed by M. Barth, which can be used to increase the efficiency of management companies, whose shares are owned by the state. Displaying develop residual income models - Olson, models Feltam-Olson and Bart. Particular attention is paid to the construction of the autoregressive models calculation as the superprofits based company’s value drivers, which is especially important for companies whose shares could potentially be privatized.