АНАЛИЗ ФИНАНСОВОЙ ОТЧЕТНОСТИ: инструмен ты, методики, показатели.

14
ц█ц│ц▓ц■ц│

ц╟ц╡ц╘ц╖ц╛ц║ц╩ц║ц╔ц╜ ц╥ц║цЁ

ц▌ц│
ц⌠ц┘ц█ц┴ц▌ц│ц▓-ц░ц▓ц│ц▀ц■ц┴ц▀ц∙ц█

ц╟ц▐ ц≈ц▐ц░ц▓ц▐ц⌠ц│ц█ ц∙ц·ц│ц⌠ц■ц┴ц▒ ц ц≈ц▐ц▌ц┴ц■ц┘ ц▌ц│ц█:

+7 495 506
88 61

+7 495 506 88 71

"ц║ц▌ц│ц▄ц┴ц ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴ ц▀ц▐ц█ц░ц│ц▌ц┴ц┼:
ц┴ц▌ц⌠ц■ц▓ц∙ц█ц┘ц▌ц■ц≥, ц█ц┘ц■ц▐ц└ц┴ц▀ц┴, ц░ц▐ц▀ц│ц ц│ц■ц┘ц▄ц┴"

ц║ц≈ц■ц▐ц▓, ц▓ц│ц ц▓ц│ц┌ц▐ц■ц·ц┴ц▀ ц┴ ц≈ц┘ц└ц∙ц²ц┴ц┼ ц░ц▓ц▐ц┤ц▓ц│ц█ц█ц≥:

- ц╣ц░ц▓ц│ц≈ц▄ц▒ц─ц²ц┴ц┼ ц└ц┴ц▓ц┘ц▀ц■ц▐ц▓ ц▀ц▐ц▌ц⌠ц│ц▄ц■ц┴ц▌ц┤ц▐ц≈ц▐ц┼ ц▀ц▐ц█ц░ц│ц▌ц┴ц┴, ц·ц▄ц┘ц▌
ц⌠ц┘ц■ц┴ ц╝ц│ц┐ц┴ц▐ц▌ц│ц▄ц≤ц▌ц▐ц┼ ц┤ц┴ц▄ц≤ц└ц┴ц┴ ц░ц▓ц▐ц├ц┘ц⌠ц⌠ц┴ц▐ц▌ц│ц▄ц≤ц▌ц≥ц┬ ц▀ц▐ц▌ц⌠ц∙ц▄ц≤ц■ц│ц▌ц■ц▐ц≈ ц╡ц▐ц⌠ц⌠ц┴ц┴, ц╞ц┌ц÷ц┘ц└ц┴ц▌ц┘ц▌ц┴ц▒
ц▀ц▐ц▌ц■ц▓ц▐ц▄ц▄ц┘ц▓ц▐ц≈ ц╡ц▐ц⌠ц⌠ц┴ц┴, ц■ц▓ц┘ц▌ц┘ц▓-ц▀ц▐ц▌ц⌠ц∙ц▄ц≤ц■ц│ц▌ц■ ц║ц⌠ц⌠ц▐ц┐ц┴ц│ц┐ц┴ц┴ ц▓ц│ц ц≈ц┴ц■ц┴ц▒ ц█ц┘ц▌ц┘ц└ц√ц█ц┘ц▌ц■ц│ ц┴
ц┌ц┴ц ц▌ц┘ц⌠-ц▐ц┌ц▓ц│ц ц▐ц≈ц│ц▌ц┴ц▒ ц╥ц▐ц⌠ц■ц▐ц·ц▌ц▐ц┼ ц┴ цёц┘ц▌ц■ц▓ц│ц▄ц≤ц▌ц▐ц┼ ц╔ц≈ц▓ц▐ц░ц≥ CEEMAN;

- ц╘ц█ц┘ц┘ц■ ц█ц▌ц▐ц┤ц▐ц▄ц┘ц■ц▌ц┴ц┼ ц▐ц░ц≥ц■ ц▐ц⌠ц∙ц²ц┘ц⌠ц■ц≈ц▄ц┘ц▌ц┴ц▒ ц▀ц▐ц▌ц⌠ц∙ц▄ц≤ц■ц│ц┐ц┴ц▐ц▌ц▌ц≥ц┬
ц░ц▓ц▐ц┘ц▀ц■ц▐ц≈, ц≈ ц■ц▐ц█ ц·ц┴ц⌠ц▄ц┘ ц█ц┘ц√ц└ц∙ц▌ц│ц▓ц▐ц└ц▌ц≥ц┬, ц≈ ц┴ц▌ц≈ц┘ц⌠ц■ц┴ц┐ц┴ц▐ц▌ц▌ц▐-ц┌ц│ц▌ц▀ц▐ц≈ц⌠ц▀ц▐ц┼,
ц■ц┘ц▄ц┘ц▀ц▐ц█ц█ц∙ц▌ц┴ц▀ц│ц┐ц┴ц▐ц▌ц▌ц▐ц┼, ц▌ц┘ц├ц■ц┘ц┤ц│ц ц▐ц≈ц▐ц┼, ц░ц▓ц▐ц┴ц ц≈ц▐ц└ц⌠ц■ц≈ц┘ц▌ц▌ц▐ц┼, ц┴ц ц└ц│ц■ц┘ц▄ц≤ц⌠ц▀ц▐ц┼,
ц■ц▓ц│ц▌ц⌠ц░ц▐ц▓ц■ц▌ц▐ц┼, ц■ц▐ц▓ц┤ц▐ц≈ц▐ц┼ ц⌠ц├ц┘ц▓ц│ц┬;

- ц║ц≈ц■ц▐ц▓ ц┴ ц■ц▓ц┘ц▌ц┘ц▓ ц▓ц│ц ц▄ц┴ц·ц▌ц≥ц┬ ц▐ц■ц▀ц▓ц≥ц■ц≥ц┬ ц┴ ц▀ц▐ц▓ц░ц▐ц▓ц│ц■ц┴ц≈ц▌ц≥ц┬
ц⌠ц┘ц█ц┴ц▌ц│ц▓ц▐ц≈ ц┴ ц■ц▓ц┘ц▌ц┴ц▌ц┤ц▐ц≈. ц╟ц▓ц┘ц░ц▐ц└ц│ц≈ц│ц■ц┘ц▄ц≤ ц░ц▓ц▐ц┤ц▓ц│ц█ц█ MBA - ц║ц╝ц╗ ц░ц▓ц┴ ц╟ц▓ц│ц≈ц┴ц■ц┘ц▄ц≤ц⌠ц■ц≈ц┘ ц╡ц╕,
ц╡ц∙ц⌠ц⌠ц▀ц▐ц┼ ц⌡ц▀ц▐ц▄ц≥ ц∙ц░ц▓ц│ц≈ц▄ц┘ц▌ц┴ц▒, Leon Kozminski Academy of Enterpreneurship and
Management (ц╥ц│ц▓ц⌡ц│ц≈ц│, ц╟ц▐ц▄ц≤ц⌡ц│);

- ц║ц≈ц■ц▐ц▓ ц▌ц│ц∙ц·ц▌ц▐ц┼ ц█ц▐ц▌ц▐ц┤ц▓ц│ц├ц┴ц┴ ц░ц▐ ц▀ц▐ц▌ц■ц▓ц▐ц▄ц▄ц┴ц▌ц┤ц∙ ц┴ ц█ц▌ц▐ц√ц┘ц⌠ц■ц≈ц│
ц⌠ц■ц│ц■ц┘ц┼ ц≈ ц⌠ц░ц┘ц┐ц┴ц│ц▄ц┴ц ц┴ц▓ц▐ц≈ц│ц▌ц▌ц▐ц┼ ц░ц▓ц▐ц├ц┘ц⌠ц⌠ц┴ц▐ц▌ц│ц▄ц≤ц▌ц▐ц┼ ц░ц▓ц┘ц⌠ц⌠ц┘ (ц√-ц▄ц≥ ц╚ц▐ц▌ц⌠ц∙ц▄ц≤ц■ц│ц▌ц■,
ц╕ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц≥ц┼ ц└ц┴ц▓ц┘ц▀ц■ц▐ц▓, ц╚ц▐ц▌ц■ц▓ц▐ц▄ц▄ц┴ц▌ц┤, ц╓ц┴ц▓ц┘ц▀ц■ц▐ц▓ ц┴ ц└ц▓.);

- ц╟ц▓ц▐ц⌡бёц▄ ц▐ц┌ц∙ц·ц┘ц▌ц┴ц┘ ц┴ ц⌠ц■ц│ц√ц┴ц▓ц▐ц≈ц▀ц┴: ц░ц▐ ц░ц▓ц▐ц┤ц▓ц│ц█ц█ц┘ MBA -
European University Viadrina (ц╖ц┘ц▓ц█ц│ц▌ц┴ц▒), Controller Akademie (ц╜ц─ц▌ц┬ц┘ц▌/ц╖ц│ц∙ц■ц┴ц▌ц┤,
ц╖ц┘ц▓ц█ц│ц▌ц┴ц▒), School of Management (SAA), University of Torino (ц╘ц■ц│ц▄ц┴ц▒), Open
University Business School (ц╥ц┘ц▄ц┴ц▀ц▐ц┌ц▓ц┴ц■ц│ц▌ц┴ц▒), ц╣ц▌ц┴ц≈ц┘ц▓ц⌠ц┴ц■ц┘ц■ ц┴ц█. ц║ . ц╜ц┴ц┐ц▀ц┘ц≈ц┴ц·ц│ (
ц╟ц▐ц▄ц≤ц⌡ц│ ), Deloitte&Touche, International Finance Corporation, ACCA ц┴ ц└ц▓ .;

- цЁц░ц┘ц┐ц┴ц│ц▄ц┴ц ц│ц┐ц┴ц▒ ц┴ ц▀ц▄ц─ц·ц┘ц≈ц≥ц┘ ц▀ц▐ц█ц░ц┘ц■ц┘ц▌ц┐ц┴ц┴: ц⌠ц■ц▓ц│ц■ц┘ц┤ц┴ц·ц┘ц⌠ц▀ц┴ц┼, ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц≥ц┼ ц┴ ц┴ц▌ц≈ц┘ц⌠ц■ц┴ц┐ц┴ц▐ц▌ц▌ц≥ц┼
ц█ц┘ц▌ц┘ц└ц√ц█ц┘ц▌ц■.

ц╥ ц╟ц╡ц╞ц╖ц╡ц║ц╜ц╜ц╔

1. ц╕ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц≥ц┼ ц│ц▌ц│ц▄ц┴ц : ц┐ц┘ц▄ц┴ ц┴ ц┴ц▌ц⌠ц■ц▓ц∙ц█ц┘ц▌ц■ц≥. ц╘ц▌ц├ц▐ц▓ц█ц│ц┐ц┴ц▐ц▌ц▌ц▐ц┘
ц▐ц┌ц┘ц⌠ц░ц┘ц·ц┘ц▌ц┴ц┘ ц│ц▌ц│ц▄ц┴ц ц│

- ц╘ц▌ц├ц▐ц▓ц█ц│ц┐ц┴ц▐ц▌ц▌ц≥ц┘ ц┴ц▌ц■ц┘ц▓ц┘ц⌠ц≥ ц░ц▐ц▄ц≤ц ц▐ц≈ц│ц■ц┘ц▄ц┘ц┼ ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴;

- цёц┘ц▄ц┴ ц┴ ц█ц┘ц■ц▐ц└ц≥ ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц┤ц▐ ц│ц▌ц│ц▄ц┴ц ц│;

- ц╘ц▌ц├ц▐ц▓ц█ц│ц┐ц┴ц▐ц▌ц▌ц▐ц┘ ц▐ц┌ц┘ц⌠ц░ц┘ц·ц┘ц▌ц┴ц┘ ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц┤ц▐ ц│ц▌ц│ц▄ц┴ц ц│;

- цЁц■ц│ц▌ц└ц│ц▓ц■ц┴ц ц│ц┐ц┴ц▒ ц┴ ц┤ц│ц▓ц█ц▐ц▌ц┴ц ц│ц┐ц┴ц▒ ц░ц▐ц└ц┤ц▐ц■ц▐ц≈ц▀ц┴ ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴;

- ц╡ц▐ц▄ц≤ ц∙ц·бёц■ц▌ц▐ц┼ ц░ц▐ц▄ц┴ц■ц┴ц▀ц┴ ц≈ ц░ц▐ц▌ц┴ц█ц│ц▌ц┴ц┴ ц└ц│ц▌ц▌ц≥ц┬ ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴.

2. ц║ц▌ц│ц▄ц┴ц ц┌ц│ц▄ц│ц▌ц⌠ц▐ц≈ц▐ц┤ц▐ ц▐ц■ц·бёц■ц│ ц▀ц▐ц█ц░ц│ц▌ц┴ц┴

- ц╞ц⌠ц▌ц▐ц≈ц▌ц≥ц┘ ц░ц▓ц┴ц▌ц┐ц┴ц░ц≥ ц│ц▌ц│ц▄ц┴ц ц│ ц┌ц│ц▄ц│ц▌ц⌠ц│;

- ц╥ц┘ц▓ц■ц┴ц▀ц│ц▄ц≤ц▌ц≥ц┼ ц┴ ц┤ц▐ц▓ц┴ц ц▐ц▌ц■ц│ц▄ц≤ц▌ц≥ц┼ ц│ц▌ц│ц▄ц┴ц ц┌ц│ц▄ц│ц▌ц⌠ц│;

- ц║ц▌ц│ц▄ц┴ц ц▀ц▐ц°ц├ц├ц┴ц┐ц┴ц┘ц▌ц■ц▐ц≈;

- ц╞ц⌠ц▐ц┌ц┘ц▌ц▌ц▐ц⌠ц■ц┴ ц▐ц■ц▓ц│ц⌠ц▄ц┘ц≈ц▐ц┤ц▐ ц│ц▌ц│ц▄ц┴ц ц│.

3. ц║ц▌ц│ц▄ц┴ц ц▐ц■ц·бёц■ц│ ц▐ ц░ц▓ц┴ц┌ц≥ц▄ц▒ц┬ ц┴ ц∙ц┌ц≥ц■ц▀ц│ц┬

- ц╞ц⌠ц▌ц▐ц≈ц▌ц≥ц┘ ц░ц▓ц┴ц▌ц┐ц┴ц░ц≥ ц│ц▌ц│ц▄ц┴ц ц│ ц▐ц■ц·бёц■ц│ ц▐ ц░ц▓ц┴ц┌ц≥ц▄ц▒ц┬ ц┴
ц∙ц┌ц≥ц■ц▀ц│ц┬;

- ц╥ц┘ц▓ц■ц┴ц▀ц│ц▄ц≤ц▌ц≥ц┼ ц┴ ц┤ц▐ц▓ц┴ц ц▐ц▌ц■ц│ц▄ц≤ц▌ц≥ц┼ ц│ц▌ц│ц▄ц┴ц ;

- ц║ц▌ц│ц▄ц┴ц ц▀ц▐ц°ц├ц├ц┴ц┐ц┴ц┘ц▌ц■ц▐ц≈;

- ц╞ц⌠ц▐ц┌ц┘ц▌ц▌ц▐ц⌠ц■ц┴ ц▐ц■ц▓ц│ц⌠ц▄ц┘ц≈ц▐ц┤ц▐ ц│ц▌ц│ц▄ц┴ц ц│;

- ц╡ц│ц⌠ц·бёц■ ц▐ц┌ц▐ц┌ц²ц│ц─ц²ц┴ц┬ ц┴ц▌ц■ц┘ц┤ц▓ц┴ц▓ц▐ц≈ц│ц▌ц▌ц≥ц┬ ц▀ц▐ц°ц├ц├ц┴ц┐ц┴ц┘ц▌ц■ц▐ц≈ (ц┌ц│ц▄ц│ц▌ц⌠ ц┴ ц▐ц■ц·бёц■ ц▐ ц░ц▓ц┴ц┌ц≥ц▄ц▒ц┬
ц┴ ц∙ц┌ц≥ц■ц▀ц│ц┬).

4. ц║ц▌ц│ц▄ц┴ц ц▐ц■ц·бёц■ц│ ц▐ ц└ц≈ц┴ц√ц┘ц▌ц┴ц┴ ц└ц┘ц▌ц┘ц√ц▌ц≥ц┬ ц⌠ц▓ц┘ц└ц⌠ц■ц≈

- ц╟ц▐ц└ц┤ц▐ц■ц▐ц≈ц▀ц│ ц│ц▌ц│ц▄ц┴ц■ц┴ц·ц┘ц⌠ц▀ц▐ц┤ц▐ ц▐ц■ц·бёц■ц│ ц▐ ц└ц≈ц┴ц√ц┘ц▌ц┴ц┴ ц└ц┘ц▌ц┘ц√ц▌ц≥ц┬
ц⌠ц▓ц┘ц└ц⌠ц■ц≈ (ц░ц▓ц▒ц█ц▐ц┼ ц┴ ц▀ц▐ц⌠ц≈ц┘ц▌ц▌ц≥ц┼ ц█ц┘ц■ц▐ц└);

- ц║ц▌ц│ц▄ц┴ц ц▐ц■ц·бёц■ц│ ц▐ ц└ц≈ц┴ц√ц┘ц▌ц┴ц┴ ц└ц┘ц▌ц┘ц√ц▌ц≥ц┬ ц⌠ц▓ц┘ц└ц⌠ц■ц≈.

5. ц╓ц▐ц░ц▐ц▄ц▌ц┴ц■ц┘ц▄ц≤ц▌ц≥ц┘ ц│ц▌ц│ц▄ц┴ц■ц┴ц·ц┘ц⌠ц▀ц┴ц┘ ц┴ц▌ц⌠ц■ц▓ц∙ц█ц┘ц▌ц■ц≥

- ц╕ц│ц▀ц■ц▐ц▓ц▌ц≥ц┼ ц│ц▌ц│ц▄ц┴ц ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц┼ ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴;

- ц╟ц▓ц┴ц▌ц▒ц■ц┴ц┘ ц▓ц┘ц⌡ц┘ц▌ц┴ц┼ ц▌ц│ ц▐ц⌠ц▌ц▐ц≈ц┘ ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц┤ц▐ ц│ц▌ц│ц▄ц┴ц ц│;

- ц║ц▌ц│ц▄ц┴ц ц°ц├ц├ц┘ц▀ц■ц┴ц≈ц▌ц▐ц⌠ц■ц┴ ц└ц┘ц▒ц■ц┘ц▄ц≤ц▌ц▐ц⌠ц■ц┴;

- ц╡ц│ц⌠ц·бёц■ ц≈ц┘ц▓ц▐ц▒ц■ц▌ц▐ц⌠ц■ц┴ ц└ц┘ц├ц▐ц▄ц■ц│;

- ц╣ц·бёц■ ц▐ц■ц▓ц│ц⌠ц▄ц┘ц≈ц▐ц┼ ц⌠ц░ц┘ц┐ц┴ц├ц┴ц▀ц┴ ц≈ ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц█ ц│ц▌ц│ц▄ц┴ц ц┘.

6. ц╟ц▓ц│ц▀ц■ц┴ц▀ц∙ц█

- ц╘ц▌ц■ц┘ц┤ц▓ц┴ц▓ц▐ц≈ц│ц▌ц▌ц≥ц┼ ц░ц▓ц┴ц█ц┘ц▓ ц│ц▌ц│ц▄ц┴ц ц│ ц├ц┴ц▌ц│ц▌ц⌠ц▐ц≈ц▐ц┼ ц▐ц■ц·бёц■ц▌ц▐ц⌠ц■ц┴.

ц╓ц╞ц╟ц╞ц╛ц╝ц╘ц╢ц╔ц╛ц╦ц╝ц║ц╠
ц╘ц╝ц╕ц╞ц╡ц╜ц║цёц╘ц╠

ц╥ ц⌠ц■ц▐ц┴ц█ц▐ц⌠ц■ц≤ ц≈ц┬ц▐ц└ц▒ц■: ц▓ц│ц ц└ц│ц■ц▐ц·ц▌ц≥ц┘ ц█ц│ц■ц┘ц▓ц┴ц│ц▄ц≥, ц▐ц┌ц┘ц└ц≥, ц▀ц▐ц├ц┘-ц░ц│ц∙ц ц≥.

ц╟ц┴ц■ц│ц▌ц┴ц┘

ц╥ ц■ц┘ц·ц┘ц▌ц┴ц┘ ц└ц▌ц▒ ц░ц▓ц┘ц└ц∙ц⌠ц█ц▐ц■ц▓ц┘ц▌ц≥ 2 ц▀ц▐ц├ц┘-ц░ц│ц∙ц ц≥ ц┴ ц▐ц┌ц┘ц└.

ц╒ц▓ц▐ц▌ц┴ц▓ц▐ц≈ц│ц▌ц┴ц┘ ц┤ц▐ц⌠ц■ц┴ц▌ц┴ц┐ц≥

ц╓ц▄ц▒ ц░ц▓ц┘ц└ц⌠ц■ц│ц≈ц┴ц■ц┘ц▄ц┘ц┼ ц▓ц┘ц┤ц┴ц▐ц▌ц│ц▄ц≤ц▌ц≥ц┬ ц▀ц▐ц█ц░ц│ц▌ц┴ц┼
ц█ц≥ ц░ц▐ц█ц▐ц┤ц│ц┘ц█ ц ц│ц┌ц▓ц▐ц▌ц┴ц▓ц▐ц≈ц│ц■ц≤ ц┤ц▐ц⌠ц■ц┴ц▌ц┴ц·ц▌ц≥ц┘
ц▌ц▐ц█ц┘ц▓ц│.

ц╥ц≥ц└ц│ц·ц│ ц⌠ц┘ц▓ц■ц┴ц├ц┴ц▀ц│ц■ц▐ц≈

ц╥ц⌠ц┘ц█ ц∙ц·ц│ц⌠ц■ц▌ц┴ц▀ц│ц█ ц⌠ц┘ц█ц┴ц▌ц│ц▓ц│ ц≈ц≥ц└ц│бёц■ц⌠ц▒ ц⌠ц┘ц▓ц■ц┴ц├ц┴ц▀ц│ц■.

ц╟ц▐ ц≈ц▐ц░ц▓ц▐ц⌠ц│ц█ ц∙ц·ц│ц⌠ц■ц┴ц▒ ц ц≈ц▐ц▌ц┴ц■ц┘ ц▌ц│ц█:

+7 495 506
88 61

+7 495 506 88 71

ц│ц┴ц ц≥ц≤ц┴ц≥ ц└ц≈ц√ц ц≈ц▀ц│ц■ ц ц▐ц▌ц┴ц┘ц▐ц┤ц┌ц▀ц■ц▄ ц│ц■ц▐ц▓ц≈ц│ц√ц┴ц≥ ц⌠ц⌠ц▐ц▌ц∙ц░ц█ц≈ц┴ц ц▐ ц▐ц▀ц▒ц▌ц│ц■ц■ц·ц▓ц▐ ц█ц▄ц▐ц⌡ц│ц■ц│ ц▌ц│ц┴ц┴ц┘ц≤ц▒ц▄ц█ ц▌ц▄ц█ц⌠ц▄ц▄ц▐ц■ц┴ц▐ц░ ц√ц│ц▒ц▀ц° ц▄ц≤ц

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