| Purpose of the analysis |
Improving the reliability of the assessment of the effectiveness of the organization's activities |
| Analysis issues |
Assessment of the normal and economic profit of the organization |
| Objects of analysis |
Organizations that generate accounting financial statements |
| Indicator system |
A set of indicators for analyzing financial results |
| Research stages |
Determination of the average rate of return on invested capital in the industry;Calculation of the normal profit according to the accounting financial statements and the average rate of return on invested capital;Calculation of absolute and relative indicators based on economic profit;Registration of the results of the analysis and making management decisions based on the results of the analysis. |
| Frequency of analysis |
As needed, at least annually. |
| Methods for studying the objects of analysis |
Analysis of absolute indicators; horizontal reporting analysis; coefficient analysis; comparison method |
| Data sources |
Balance sheet, statement of financial results |
| Subjects of analysis |
Internal analysts – the management of the organization and external analysts represented by investors |
| Description of the analysis results |
Tabular form of presentation of results |
