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Model of Input-Output Balance for Analyzing Activities of a Holding Company


Alybert Khisamov, Tatyyana Gladkova
(about the authors)

Khisamov Alybert Maratovich –

Gladkova Tatyyana Yuryevna –

Published in:
Russian Journal of Entrepreneurship
– № 2-2 / February, 2011



Keywords: accounting of holding company, consolidated management reporting, contribution of each company, holding company, reportaccor ding to the model of input-output balance, total financial result


Citation:
Alybert Khisamov, Tatyyana Gladkova (2011). Model of Input-Output Balance for Analyzing Activities of a Holding Company. Russian Journal of Entrepreneurship, 12(2), 68-73. — url: http://bgscience.ru/com/lib/2848


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Abstract:

A holding company is a confederation of organizations. Consolidated report in a holding company has the greatest importance for management decision-making. To evaluate the contribution of each holding company in the total financial result, the report according to the model of input-output balance by V.V. Leontiev should be applied. The article describes the principles of this model used in practice.







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