Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies
Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies
Author(s): Liliya Alexandrovna Zimakova, Svetlana Nikolaevna Kovalenko, Alla Alexandrovna Udovikova, Natalia Nikolaevna Kravchenko, Victoria Borisovna MalitskayaSubject(s): Business Economy / Management, Economic policy, Economic development, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Reprograph
Keywords: synergistic; management; tax; costs; accounting and analytical procurement; business strategy; accounting system;
Summary/Abstract: The need to form the synergy is observed in the event of circumstances related primarily to cost saving, increase in market prices, etc. Notably, the interested user groups exercise their own approach to the assessment of financial results. This study is aimed at the formation of accounting and analytical systems of predictive consolidated balance sheets, in accordance with certain trends of the synergistic effect. Based on this, the cluster analysis combined with the analysis of the portfolio of works performed by the development and construction companies was carried out, the business strategies and their relationship with the accounting processes were defined, the main trends of preparation and evaluation of the synergistic effect were formed, the value chains were analyzed. The steps formed in the framework of assessment of the predictive synergistic effect predetermine the direction of the emergence of the synergistic effect and the speed of calculation of the predictive economic effect by the trends, and determine the impact of the planned operations on the financial condition of the development and construction company and the net asset value, allowing to make the right management decision. The formation of the main trends of the synergistic effect is aimed primarily at harmonization of accounting and analytical information as the basis for the competent business management.
Journal: Journal of Applied Economic Sciences (JAES)
- Issue Year: XI/2016
- Issue No: 43
- Page Range: 882-885
- Page Count: 4
- Language: English